Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Exemption to specified goods being imported - Effective rate of duty (concessional rate of duty) on certain goods imported - Seeks to amend the various Customs Tariff notifications in order to align the HS Codes of the said notifications with the Finance Act, 2023, w.e.f. 01.05.2023

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . 178(E), dated the 1st March, 2000] In the said notification, in the TABLE, in LIST 2, against the serial number 4, in column (3), for the figures "5402 11 10", the figures "5402 11 00" shall be substituted. 2. Notification No. 85/2004- Customs, dated the 31st August, 2004 [G.S.R. 560(E), dated the 31st August, 2004] In the said notification, in the TABLE, - (i) against serial number 29, for the entry in column (2), the entry, "7104 91 10, 7104 91 20, 7104 99 00", shall be substituted; (ii) against serial number 30, for the entry in column (2), the entries, "7105 10 10, 7105 10 20", shall be substituted; 3. Notification No. 73/2005- Customs, dated the 22nd July, 2005 [G.S.R. 498(E), dated the 22nd July, 2005] In the said notification, in the Table, against serial number 134A, for the entry in column (2), the entry "8524 11 20 or 8524 12 20 or 8524 19 20" shall be substituted; 4. Notification No. 74/2005- Customs, dated the 22nd July, 2005 [G.S.R. 499(E), dated the 22nd July, 2005] In the said notification, in the TABLE,- (i) against serial number 222, for the entry in column (2), the entry "5201 00 13 to 5201 00 25" shall be substituted; (ii) against serial number 28 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ; (xv) against serial number 601, for the entry in column (2), the entry, "3808 92 60, 3808 92 70, 3808 92 90", shall be substituted; (xvi) against serial number 766, for the entry in column (2), the entry, "4811 90 95, 4811 90 96, 4811 90 99", shall be substituted; (xvii) against serial number 842, for the entry in column (2), the entry, "7105 10 10, 7105 10 20", shall be substituted; 7. Notification No. 10/2008- Customs, dated the 15th January, 2008 [G.S.R. 33(E), dated the 15th January, 2008] In the said notification, in the TABLE, - (i) against serial number 61, for the entry in column (2), the entry "2933 29 60, 2933, 29 90" shall be substituted; (ii) against serial number 148, for the entry in column (2), the entry "3808 91 41, 3808 91 42, 3808 91 51, 3808 91 52, 3808 91 99" shall be substituted; (iii) against serial number 154, for the entry in column (2), the entry "3808 92 60, 3808 92 70, 3808 92 90" shall be substituted; (iv) against serial number 421, for the entry in column (2), the entry "8414 10 10, 8414 10 90" shall be substituted. 8. Notification No. 151/2009- Customs, dated the 31st December, 2009 [G.S.R. 942(E), dated the 31st December, 2009] In the s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... umber and entries shall be substituted, namely: - (1) (2) (3) (4) "76. 1211 90 59 Garcenia 40 76 A. 1211 90 90 All goods 40"; (vi) against serial number 100, for the entry in column (2), the entry "1302 32 10 to 1302 32 39" shall be substituted; (vii) against serial number 101, for the entry in column (2), the entry "1302 32 90, 1302 39 20" shall be substituted; (viii) against serial number 102, for the entry in column (2), the entry "1302 39 10, 1302 39 90" shall be substituted; (ix) against serial number 660, for the entry in column (2), the entry, "6907 30 00", shall be substituted; (x) against serial number 661, for the entry in column (2), the entry, "6907 30 00", shall be substituted; (xi) against serial number 662, for the entry in column (2), the entry, "6907 40 00", shall be substituted; (xii) against serial number 663, for the entry in column (2), the entry, "6907 40 00", shall be substituted; (xiii) against serial number 682, for the entry in column (2), the entry, "7104 91 10, 7104 91 20, 7104 99 00", shall be substituted; (xiv) against serial number 683, for the entry in column (2), the entry, "7105 10 10, 7105 10 20, 7106 91 00", shall be substitu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... G 1008 29 99 All goods 40"; (ix) after serial number 824 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "824A 1211 90 16 All goods 12 824B 1211 90 19 All goods other than Seeds 12"; (x) after serial number 834 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "834A 1211 90 34 All goods 12 834B 1211 90 35 All goods 12"; (xi) against serial number 843, for the entry in column (2), the entry "1211 90 51" shall be substituted; (xii) against serial number 844, for the entry in column (2), the entry "1211 90 52" shall be substituted; (xiii) against serial number 845, for the entry in column (2), the entry "1211 90 53" shall be substituted; (xiv) against serial number 846, for the entry in column (2), the entry "1211 90 55" shall be substituted; (xv) against serial number 847, for the entry in column (2), the entry "1211 90 56" shall be substituted; (xvi) against serial number 848, for the entry in column (2), the entry "1211 90 57" shall be substituted; (xvii) against serial number 849, for the entry in column (2), the entry "1211 90 58" shall be substi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the entries relating thereto, the following serial number and entries shall be inserted, namely: - "2790A 2933 99 20 All goods 0"; (xxxiii) after serial number 2798 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "2798A 2934 99 30 All goods 0"; (xxxiv) for serial number 2804 and the entries relating thereto, the following serial number and entries shall be substituted, namely: - "2804 2935 50 10 All goods 0 2804A 2935 50 90 All goods 0": (xxxv) after serial number 3775 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "3775A 3808 92 60 All goods 6 3775B 3808 92 70 All goods 6"; (xxxvi) after serial number 3781 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "3781A 3808 93 61 All goods 6 3781B 3808 93 62 All goods 6 3781C 3808 93 71 All goods 6 3781D 3808 93 72 All goods 6"; (xxxvii) after serial number 4768 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "4768A 4811 90 95 All goods 0 4768B 4811 90 96 All goods 0"; .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 58, for the entry in column (2), the entry "5201 00 21, 5201 0022, 5201 0023, 5201 0024, 5201 0025" shall be substituted; III. In the said notification in TABLE-III, against serial number 13, for the entry in column (2), the entry "7113 19 11, 7113 19 12, 7113 19 13, 7113 19 14, 7113 19 15" shall be substituted; 17. Notification No. 62/2022- Customs, dated the 26th December, 2022 [G.S.R. 904(E), dated the 26th December, 2022] I. In the said notification, in the TABLE - I (i) against serial number 62, for the entry in column (2), the entry "0302 91 00" shall be substituted; (ii) after serial number 233 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "233A 0307 43 90 All goods 21.4"; (iii) after serial number 262 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "262A 0308 30 90 All goods 21.4"; (iv) after serial number 470 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "470A 1211 90 16 All goods 10.7 470B 1211 90 19 All goods other than seeds 10.7"; (v) after serial number 480 and the entries rel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... "1913A 2933 39 17 All goods 0"; (xxiii) for serial number 1915 and the entries relating thereto, the following serial number and entries shall be substituted, namely: - "1915 2933 39 21 All goods 0 1915A 2933 39 22 All goods 0 1915B 2933 39 29 All goods 0"; (xxiv) serial number 1916 and the entries relating thereto shall be omitted; (xxv) after serial number 1928 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "1928A 2933 59 50 All goods 2.5"; (xxvi) after serial number 1943 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "1943A 2933 99 20 All goods 0"; (xxvii) after serial number 1951 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "1951A 2934 99 30 All goods 0"; (xxviii) for serial number 1957 and the entries relating thereto, the following serial number and entries shall be substituted, namely: - "1957 2935 50 10 All goods 0 1957A 2935 50 90 All goods 0": (xxix) after serial number 2867 and the entries relating thereto, the following serial number and entries shall be inser .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... entry in column (2), the entry "8524 19 30" shall be substituted; II. In the said notification in TABLE-II, - (i) against serial number 14, for the entry in column (2), the entry "3102 10 10, 3102 10 90" shall be substituted; 2. This notification shall come into effect on the 1st day of May, 2023. [F. No. 190354/62/2023-TRU] NITISH KARNATAK, Under Secy. Note: 1. The principal notification No. 26/2000-Customs dated the 1st March, 2000 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.178(E), dated the 1st March, 2000 and was last amended by notification No.23/2022-Customs dated the 30th April, 2022 that was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.326(E), dated the 30th April, 2022. 2. The principal notification No.85/2004-Customs dated the 31st August, 2004 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.560(E), dated the 31st August, 2004 and was last amended by notification No.60/2021-Customs dated the 30th December, 2021 that was published in the Gazette of India, Extraordinary, Part II, S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 151/2009-Customs dated the 31st December, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.942(E), dated the 31st December, 2009 and was last amended by notification No.61/2022-Customs dated the 25th November, 2022 that was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.848(E), dated the 25th November, 2022. 9. The principal notification No.46/2011-Customs dated the 1st June, 2011 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.423(E), dated the 1st June, 2011 and was last amended by notification No.63/2022-Customs dated the 27th December, 2022 that was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.906(E), dated the 27th December, 2022. 10. The principal notification No.53/2011-Customs dated the 1st July, 2011 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.499(E), dated the 1st July, 2011 and was last amended by notification No.61/2022-Customs dated the 25th November, 2022 that wa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates