Basic Customs Duty Changes under Indian Budget 2020-21

Indian Budget 2020-21, BCD changes chapterwise

 

 

According to Indian Budget 2020-21, Customs duty changes are given below;

 

Changes in BCD rate

Chapter 1

(I) BCD on Pure-bred breeding Horses falling under tariff item 0101 21 00 is being exempted by amending the notification No. 50/2017-Customs dated 30th June 2017 vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

 

Chapter 2: No Change

Chapter 3

(1) Vide S. No. 5 of notification No. 50/2017-Customs dated 30th June 2017, Tuna bait falling under tariff heading 0303 is exempted. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, Tuna bait falling under tariff heading 0303 will now attract 30% BCD.

Chapter 4

(1) Vide S. No. 7 of notification No. 50/2017-Customs dated 30th June 2017, a concessional BCD of 15% has been prescribed on milk and cream (in powder or granules or other sold forms) falling under sub-heading 040210 or tariff item 04022100, upto an aggregate of ten thousand metric tonnes of total imports of such goods in a financial year. On review, this entry is being omitted vide notification No. 1/2020-Customs dated rd February, 2020. Consequently, Condition No. 1 in the Annexure to notification No. 50/2017-Customs dated 30th June, 2017 is also being omitted.

(2) Vide S. Nos. 7A and 7B of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 30% is prescribed on Whey falling under tariff item 0404 10 10 and 0404 90 00. On review, these entries are being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, Whey falling under tariff item 0404 10 10 and 0404 90 90 will now attract 40% BCD.

Further, Whey falling under tariff item 0404 10 10 is being exempted from levy of Social Welfare Surcharge by amending notification No. 11/2018-Customs dated 2nd February, 2018 vide CUSTOMS Notification No 09 of 2020 dated 02nd February, 2020.

(1) Vide S. No 8 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 30% is prescribed on butter, ghee and butter oil falling under tariff heading 0405. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, butter, ghee and butter oil falling under tariff heading 0405 will now attract 40% BCD.

(2) Vide S. No. 9 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 30% is prescribed on ‘Other Cheese’ falling under tariff item 0406 90 00. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, Cheese falling wider tariff item 0406 90 00 will now attract 40% BCD.

Further, Other Cheese falling under tariff item 0406 90 00 is being exempted from levy of Social Welfare Surcharge by amending notification No. 11/2018-Customs dated 2nd February, 2018 vide CUSTOMS Notification No 09 of 2020 dated 02nd February, 2020.

Chapter 5

(1) Vide S. No. 10 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 5% is prescribed on Pancreas falling under Chapter 5 [Products of animal origin, not elsewhere specified or included]. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2m February, 2020. Consequently, Pancreas falling under Chapter 5 will now attract 30% BCD.

(2) Vide S. No. 11 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 5% is prescribed on Conch Shell falling under sub-heading 0508 00. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, Conch Shell falling under sub-heading 0508 00 will now attract 30% BCD.

Chapter 6

(1) Vide S. No. 18 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 5% is prescribed on ‘Bulbs, Tubers, etc. or other live plants’ falling under tariff heading 0601 and 0602. On review, this entry is being omitted Wile CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, Bulbs, Tubers, etc. or other live plants falling under tariff heading 0601 and 0602 will now attract 10% BCD.

Further, Bulbs, Tubers, etc. or other live plants falling under tariff heading 0601 and 0602 are being exempted from levy of Social Welfare Surcharge by amending notification No. 11/2018-Customs dated 2″d February, 2018 vide CUSTOMS Notification No 09 of 2020 dated 02nd February, 2020.

Chapter 7: No change

Chapter 8

BCD on Walnuts, shelled falling under tariff item 0802 32 00 is being increased from 30% to 100% by increasing the tariff rate of all goods falling under this tariff item [Clause 115 of the Finance Bill, 2020 refers. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect].

Further, Walnuts, in-shell falling under tariff item 0802 31 00 and Walnuts, shelled falling under tariff item 0802 32 00 are being exempted from levy of Social Welfare Surcharge by amending notification No. 11/2018-Customs dated 2nd February, 2018 vide notification No.09/2020-Customs dated rd February, 2020.

(2) Almonds, shelled falling under tariff item 0802 12 00 is being exempted from levy of Social Welfare Surcharge by amending notification No. 11/2018-Customs dated rd February, 2018 vide notification No.09/2020-Customs dated rd February, 2020.

(3) Entry at S. No. 28 of notification No. 50/2017-Customs dated 30.6.2017 is being amended vide notification No. 1/2020-Customs dated 2″ February, 2020, to retain only tariff item 0802 90 00 in it. The other tariff items hitherto covered in this entry have the tariff rate same as the rate prescribed in this entry.

Chapter 9: No Change

Chapter 10

(1) Vide S. No. 38 of notification No. 50/2017-Customs dated 30th June 2017, meslin falling under tariff item 1001 99 20 is exempted from BCD. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, meslin falling under tariff item 1001 99 20 will now attract 100% BCD.

Further, Meslin falling under tariff item 1001 99 20 is being exempted from levy of Social Welfare Surcharge by amending notification No. 11/2018-Customs dated 2nd February, 2018 vide CUSTOMS Notification No 09 of 2020 dated 02nd February, 2020.

(2) Vide S. No. 36 of notification No. 50/2017-Customs dated 30th June 2017, ‘durum wheat seeds and seeds of wheat (other than durum wheat)’ falling under tariff item 1001 11 00 and 1001 91 00 are exempted from BCD. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, durum wheat seeds and seeds of wheat other than durum wheat, falling under tariff item 1001 11 00 and 1001 91 00 will now attract 100% BCD.

Further, Wheat falling under tariff item 1001 11 00 and 1001 91 00 is being exempted from levy of Social Welfare Surcharge by amending notification No. 11/2018-Customs dated 2nd February, 2018 vide CUSTOMS Notification No 09 of 2020 dated 02nd February, 2020.

(3) Vide S. No. 40 of notification No. 50/2017-Customs dated 30th June 2017, Maize falling under sub-heading 1005 90, upto an aggregate of five lakh metric tonnes of total imports of such goods in a financial year, is exempted from BCD. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, Condition No. 1 in the Annexure to notification No. 50/2017-Customs dated 30th June, 2017 is also being omitted.

Further, Maize falling under sub-heading 1001 90 is being exempted from levy of Social Welfare Surcharge by amending notification No. 11/2018-Customs dated rd February, 2018 vide CUSTOMS Notification No 09 of 2020 dated 02nd February, 2020 .

Chapter 11: No Change

Chapter 12

(1) Vide S. No. 47 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 5% is prescribed on Sugar Beet Seeds falling under tariff item 1209 10 00. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, Sugar Beet Seeds falling under tariff item 1209 10 00 will now attract 30% BCD.

Chapter 13: No Change

Chapter 14

(1) Import of Bamboo for use in the manufacture of Agarbatti attracts concessional rate of 10% vide Entry at S. No. 55 of notification No. 50/2017-Customs dated 30.6.2017. This concession shall henceforth be subject to actual user condition. This entry is accordingly being amended vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

Chapter 15

(1) Entries at S. Nos. 56, 57, 58, 59 and 69 of notification No. 50/2017-Customs dated 30.6.2017 prescribe BCD rates on different type of vegetables oil. On review, the entries at S. Nos. 56, 58, 59 and 69 are being omitted and entry at S. No. 57 is being amended, vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.As regards edible vegetable oils, these entries were redundant as edible vegetable oils covered in these entries get lower rate in other entries (entries Nos. 57, 61, 62, 63, 64, 64A, 65, 70, 71, 73 and 74). Non-edible vegetable oils shall attract the BCD rate applicable otherwise.

(2) Vide S. No. 68 of notification No. 50/2017-Customs dated 30`11 June 2017, a concessional BCD of 50% has been prescribed on crude sunflower seed or safflower oil falling under sub-heading 1512 11, upto an aggregate of one lakh fifty thousand metric tonnes of total imports of such goods in a financial year. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, Condition No. 1 in the Annexure to notification No. 50/2017-Customs dated 30th June, 2017 is also being omitted.

(3) Vide S. No. 72 of notification No. 50/2017-Customs dated 30th June 2017, a concessional BCD of 45% has been prescribed on refined rape, colza or mustard oil falling under sub-heading 1514 19 and 1514 99, upto an aggregate of one lakh fifty thousand metric tonnes of total imports of such goods in a financial year. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, Condition No. 1 in the Annexure to notification No. 50/2017-Customs dated 30th June, 2017 is also being omitted.

(4) Vide S. No. 78 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 80% is prescribed on Margarine, animal or vegetable fats and oils falling under tariff heading 1517 and 1518. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, Margarine, animal or vegetable fats and oils falling under tariff heading 1517 and 1518 will now attract 100% BCD.

(5) Vide S. No. 83 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 20% is prescribed on crude glycerol, glycerol waters and glycerol lyes (other than crude glycerin) falling under tariff item 1520 00 00. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, crude glycerol, glycerol waters and glycerol lyes (other than crude glycerin) falling under tariff item 1520 00 00 will now attract 30% BCD.

Chapter 16: No Change

Chapter 17

(1) Vide S. No. 88A of notification No. 50/2017-Customs dated 30th June 2017, a concessional BCD of 25% has been prescribed on raw sugar falling under tariff heading 1701, upto an aggregate of three lakh metric tonnes of total imports of such goods in a financial year. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

(2) Vide S. No. 89 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 20% is prescribed on Dextrose Monohydrate falling under tariff heading 1702. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, Dextrose Monohydrate falling under tariff heading 1702 will now attract 30% BCD.

(3) Vide S. No. 92 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 10% is prescribed on Molasses resulting from refining of sugar, falling under tariff heading 1703. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, Molasses resulting from refining of sugar, falling under tariff heading 1703 will now attract 30% BCD.

(10) Vide S. No. 93 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 30% is prescribed on chewing gum falling under tariff item 1704 10 00. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, chewing gum falling under tariff item 1704 10 00 will now attract 45% BCD.

Further, chewing gum falling under tariff item 1704 10 00 is being exempted from levy of Social Welfare Surcharge by amending notification No. 11/2018-Customs dated 2nd February, 2018 vide CUSTOMS Notification No 09 of 2020 dated 02nd February, 2020

 

Chapter 18

(1) Vide S. No. 94 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 17.5% is prescribed on food preparations for infant use and put up in retail sale, falling under sub-heading 1806 90. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, food preparations for infant use and put up in retail sale, falling under sub-heading 1806 90 will now attract 30% BCD.

Chapter 19

(1) Vide S. No. 95 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 30% is prescribed on preparations for infant use, put up for retail sale, falling under sub-heading 1901 10. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, ‘preparations for infant use, put up for retail sale’, falling under sub-heading 1901 10 will now attract 50% BCD.

Further, goods falling under sub-heading 1901 10 is being exempted from levy of Social Welfare Surcharge by amending notification No. 11/2018-Customs dated 2nd February, 2018 vide CUSTOMS Notification No 09 of 2020 dated 02nd February, 2020

 

Chapter 20

(1) Vide S. No. 98 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 30% is prescribed on preserved potatoes falling under tariff item 2004 10 00. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, preserved potatoes falling under tariff item 2004 10 00 will now attract 35% BCD.

(2) Vide S. No. 99 of notification No. 50/2017-Customs dated 30 June 2017, concessional BCD of 7.5% is prescribed on peanut butter falling under tariff item 2008 11 00. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, peanut butter falling under tariff item 2008 11 00 will now attract 30% BCD.

Chapter 21

(1) Orange Juice, falling under tariff items 2009 11 00, 2009 12 00, 2009 19 00 is being exempted from levy of Social Welfare Surcharge by amending notification No. 11/2018-Customs dated 2″ February, 2018 vide CUSTOMS Notification No 09 of 2020 dated 02nd February, 2020.

Chapter 22

(1) Vide S. No. 105 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 30% is prescribed on Wine, for use as a sacramental wine falling under chapter 22. On review, this entry and Condition No 11 in the Annexure to notification No. 50/2017-Customs dated 30th June, 2017 is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, Wine, for use as a sacramental wine falling under chapter 22 will now attract 150% BCD.

(2) Vide S. No. 108 of notification No. 50/2017-Customs dated 30th June 2017, concessional 5% BCD is prescribed on Angostura bitters falling under tariff heading 2208. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, Angostura bitters falling under tariff heading 2208 will now attract 150% BCD.

Chapter 23

(1) Vide S. No. 113 of notification No. 50/2017-Customs dated 30th June 2017, Fin fish feed falling under tariff item 2301 20, 2309 90 32 and 2309 90 39 is exempted from BCD. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, Fin fish feed falling under tariff item 2301 20, 2309 90 32 and 2309 90 39 will now attract 30% BCD.

(2) Vide S. No. 115 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 15% is prescribed on dietary soya fibre falling under tariff heading 2304. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, dietary soya fibre falling under tariff heading 2304 will now attract 30% BCD.

Chapter 24-26: No change

Chapter 27

(1) Basic Customs Duty on a new category of bunker fuel, ‘Very Low Sulphur Fuel Oil’ meeting ISO 8217:2017 RMG380 Viscosity in 220-400 CST standards/ Marine Fuel 0.5% (FO) falling under chapter 27 is being reduced from 10% to Nil under the same conditions as available to other bunker fuels namely IFO 180 CST and IFO 380 CST. [S. No. 139 of notification No. 50/2017-Customs, dated 30th June, 2017 as amended by CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.]

(2) Vide S. No. 148 of notification No. 50/2017-Customs dated 30th June 2017, exemption from BCD is prescribed to Naphtha, when imported by Ratnagiri Gas and Power Private Limited (RGPPL), for use in generation of electricity in the power plants of Ratnagiri Gas and Power Private Limited (RGPPL) at Dabhol. On review, this entry is being omitted vide notification No. 1/2020-Customs dated rd February, 2020. Consequential changes are being made in S. No. 147 of notification No. 50/2017-Customs, dated 30th June, 2017 as amended by CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020

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(3) Vide S. No. 149 of notification No. 50/2017-Customs dated 30th June 2017, exemption from BCD is prescribed to Naphtha, when imported for generation of electrical energy by a generating company as defined in section 2(28) of the Electricity Act, 2003 (36 of 2003) to supply electrical energy or to engage in the business of supplying electrical energy. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequential changes are being made in S. No. 147 of notification No. 50/2017-Customs, dated 30th June, 2017as amended by CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

(4) Vide S. No. 156 of notification No. 50/2017-Customs dated 30th June 2017, Propane falling under tariff item 2711 12 00 attracts BCD at the rate of 2.5%. Vide S. No. 157 of notification No. 50/2017-Customs dated 30th June 2017, Butanes falling under tariff item 2711 13 00 attracts BCD at the rate of 2.5%. Presently, these two tariff items are also covered under S. No. 152 of notification No. 50/2017-Customs, dated 30th June, 2017, which prescribes BCD rate of 5%. On review, entry at S. No 152 is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

(5) Basic Customs Duty on Calcined Petroleum Coke falling under tariff items 2713 12 10 and 2713 12 90 is being reduced from 10% to 7.5%. [S. No. 147 and new S. No. 157A of notification No. 50/2017- Customs, dated 30th June, 2017 as amended by CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020].

(6) S. No. 160 of notification No. 50/2017-Customs dated 30th June 2017 concerning Electrical Energy falling under tariff item 2716 00 00 is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

Chapter 28

(1) Vide S. No. 169 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 7.5% is prescribed on goods falling under chapter 28 with certain exceptions. However, all goods falling under headings 2801, 2802, 2803, 2804, 2805 and 2814 presently attract BCD rate at the tariff rate of 5%. On review, entry at S.No. 169 is being suitably amended to remove the inconsistency it has with the tariff rate in respect of said headings [CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020 refers].

(2) Vide S. No 170 of notification No. 50/2017-Customs dated 30th June 2017, Phosphoric acid falling under tariff item 2809 20 10 attracts 5% BCD (a conditional exemption). Also S. No. 177 of notification No. 50/2017-Customs dated 30.06.2017 prescribes 5% concessional BCD on all goods falling under tariff item 2809 20 10. On review, S. No. 170 of notification No. 50/2017-Customs dated 30th June 2017 is being omitted, being redundant. Simultaneously, description under entry at S. No. 177 of notification No. 50/2017-Customs dated 30.06.2017 is being amended to ‘Phosphoric acid’ [CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020 refers].

(3) BCD on all goods including Noble Metal Compounds and Noble Metal Solutions falling under heading 2843 is being increased from 7.5% to 10% by amending S. No. 169 of notification No. 50/2017-Customs, dated 30th June, 2017, vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

Further, concessional rate of 7.5% is being prescribed on Platinum and Palladium for use in manufacture of these goods subject to actual used condition [details at entry No. 10 under Chapter 71].

Chapter 29

(1) BCD on Butyl acrylate falling under tariff item 2916 12 10 is being increased from 5% to 7.5% by omitting S. No. 205 of notification No. 50/2017-Customs dated 30th June, 2017 vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. It will attract BCD rate of 7.5% vide entry at S. No. 185 of notification No. 50/2017-Customs dated 30th June, 2017.

Chapter 30

(1) Vide S. No. 212 of notification No. 50/2017-Customs dated 30th June, 2017, exemption from BCD is provided to ‘Japanese Encephalitis (JE) vaccine imported by the Andhra Pradesh Government through UNICEF’ falling under Chapter 30. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, these goods will attract applicable BCD rate of 5% vide entry at S. No. 166 of notification No. 50/2017-Customs dated 30th June, 2017.

Chapter 31

(1) Vide S. No. 220 of notification No. 50/2017-Customs dated 30th June, 2017, concessional BCD rate of 5% is prescribed for Kyanite salts, in a form indicative of their use for manurial purpose, falling under Chapter 31.. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, these goods will attract rate applicable otherwise to these goods.

Chapter 32-34: No Change

Chapter 35

(1) Vide S. No. 243 of notification No. 50/2017-Customs dated 30th June, 2017, concessional BCD rate of 10% is prescribed for isolated soya protein, falling under tariff heading 3504. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, these goods will attract tariff rate of 30%.

Chapter 36: No Change

Chapter 37

(1) Vide S. No. 244 of notification No. 50/2017-Customs dated 30th June, 2017, concessional BCD rate of 5% is prescribed for colour positive unexposed cinematographic film in jumbo rolls and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet, falling under Chapter 37. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, these goods will attract tariff rate of 10%.

(2) Vide S. No. 245 of notification No. 50/2017-Customs dated 30th June, 2017, concessional BCD rate of 5% is prescribed for instant print film, falling under tariff item 3701 20 00 or tariff heading 3702. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, these goods will attract tariff rate of 10%.

(3) Vide S. No. 246 of notification No. 50/2017-Customs dated 30th June, 2017, exemption from BCD is provided to Cinematographic films, exposed but not developed, falling under tariff heading 3704. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, these goods will attract tariff rate of 10%.

Chapter 38

(1) Catalysts with precious metals or containing precious metal as active substance falls under sub-heading 3815 12 and there is no change in BCD on them. However, BCD on Platinum and Palladium used in manufacture of all goods falling under sub-heading 3815 12, is being reduced from 12.5% to 7.5% subject to actual user condition, by amending Notification No. 50/2017- Customs, dated 30th June, 2017 vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

(2) BCD on all goods, falling under tariff item 3824 99 00 is being increased from 10% to 17.50% by increasing the tariff rate of all goods falling under this tariff item [Clause 115 (a) of the Finance Bill, 2020 refers. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect]. The items of this heading covered by S. No. 250A of notification No. 50/2017-Customs, dated 30th June, 2017 will continue to attract BCD at 7.5%. Otherwise tariff rate shall apply on import of goods falling under tariff item 3824 99 00.

Chapter 39

(1) S. No. 262 of notification No. 50/2017-Customs dated 30th June, 2017 is being amended vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020 to omit heading 3903 from the exclusion clause. Accordingly, goods falling under tariff heading 3903 will attract a rate of 7.5% under this entry. Consequently, S. No. 266 of notification No. 50/2017-Customs dated 30th June, 2017 is being omitted, as it is subsumed in S. No. 262.

(2) S. Nos. 263 and 264 of notification No. 50/2017-Customs dated 30th June, 2017 prescribe 7.5% BCD on goods falling under heading 3901 and 3902 respectively. Further, S. No 262 of the said notification provides 7.5% BCD for all goods under heading 3901 and 3902. Therefore, S. Nos. 263 and 264 of the said notification are being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020, as these entries are redundant.

(4) Vide S. No. 274 of notification No. 50/2017-Customs dated 30th June, 2017, exemption from BCD is provided to compostable polymer or bio-plastic used in the manufacture of bio degradable agro mulching films, nursery plantation pots and flower pots, falling under tariff item 3913 90 90. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, these goods will attract 7.5% BCD.

(5) Vide S. No. 275 of notification No. 50/2017-Customs dated 30th June, 2017, concessional BCD rate of 7.5% is prescribed for water blocking tape for use in the manufacture of insulated wires and cables falling under heading 8544 (except sub-heading 8544 11), falling under tariff item 3919 90 90. On review, entry at S. No 275 is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

(6) Vide S. No. 278 of notification No. 50/2017-Customs dated 30th June, 2017, exemption from BCD is provided to subbed polyester base, imported by M/s Hindustan Photo Films Manufacturing Company Limited, Udhagamandalam for the manufacture of medical or industrial X-ray films and graphic art films, falling under tariff heading 3920. On review, the said entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

(7) Poly Ester Liquid Crystal Polymers [ LCP] falling under tariff item 3907 99 90 for use in manufacture of Connectors, is being exempted from BCD subject to actual user condition. Notification No. 25/1999-Customs, dated 28th February, 1999, as amended vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

(8) BCD on Calendared Plastics Sheet falling under tariff item 3920 10 99 for use in the manufacture of Smart Cards, is being decreased from 10% to 5% subject to actual user condition. Notification No. 50/2017-Customs, dated 30th June, 2017, as amended vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

Chapter 40: No change

Chapter 41

(1) Entry at S. No. 286 of notification No.50/2017-Customs, dated 30th June, 2017 provides BCD exemption on Patent leather falling under tariff item 4114 20 10. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, these goods will attract BCD applicable otherwise.

Chapter 42: No Change

Chapter 43

(1) Entry at S. No. 287 of notification No. 50/2017-Customs dated 30th June, 2017 provides BCD exemption on raw or tanned furskins etc. falling under headings 4301 and 4302 [except tariff item 4301 30 00]. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, these goods will attract BCD at the rate of 15% (heading 4301 other tariff item 4301 30 00) and 10% (heading 4302).

Chapter 44-47: No Change

Chapter 48

(1) BCD on Newsprint falling under heading 4801 is being reduced from 10% to 5% subject to condition that importers at the time of import is an establishment registered with the Registrar of Newspapers, India (RNI), by amending Notification No. 50/2017- Customs, dated 30th June, 2017 vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020,new S. No. 293A refers.

(2) BCD on uncoated paper used in printing of newspaper is being is being reduced from 10% to 5% subject to condition that importers at the time of import is an establishment registered with the Registrar of Newspapers, India (RNI), by amending Notification No. 50/2017- Customs, dated 30th June, 2017 vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020 new S. No.293B refers.

(3) BCD on Lightweight coated paper [falling under heading 4810] weighing up to 70 g/m2 imported for printing of magazines, is being reduced from 10% to 5% subject to actual user condition by amending Notification No. 50/2017- Customs, dated 30th June, 2017 vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020 new S. No. 296A refers.

Chapter 49

(1) Notification No. 22/2003-Customs dated 4th February, 2003 provides BCD exemption on Paper Money falling under tariff item 4907 00 20. On review, BCD exemption on Paper money is being included in notification No 50/2017-Customs dated 30th June, 2017 by amending notification No 50/2017-Customs vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020 ,new S. No. 304A refers. Consequently, notification No. 22/2003-Customs dated 4th February, 2003 is being rescinded vide Notification No 12/2020 Customs dated on 02nd February, 2020

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Chapter 50-53: No Change

Chapter 54

(1) BCD on Dyed woven fabrics of yarn containing more than or equal to 85% by weight of textured polyester filaments under tariff sub-heading “5407 52”, has been prescribed by S. Nos. 47 and 48 of notification No.14/2006-Customs dated 1′ March, 2006. However, another entry prescribing the effective rate of BCD on the same tariff sub-heading “5407 52” also occurs at S. No. 31A of notification No. 82/2017-Customs dated 27th October, 2017. Therefore, the entry at S. No. 31A of notification No. 82/2017-Customs is being omitted vide CUSTOMS Notification No 11 of 2020 dated 02nd February, 2020.

Chapter 55-63: No Change

Chapter 64

(1) BCD on all goods falling under headings 6401 to 6405 [footwear] is being increased from 25% to 35% by increasing the tariff rate of all goods falling under these headings. [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.

(2) Tariff rate on all goods falling under heading 6406 [ parts of footwear] is being increased from 15% to 20%. [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. Simultaneously entry at S. No. 331 and the Condition No. 37 along with Lists 8 and 9 of notification No.50/2017-Customs, dated 30th June, 2017 vide which concessional rate of 10% was prescribed on footwear parts and other consumables, are being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Thus, due these changes parts of footwear falling under headings 6406 will now attract 20% BCD the other parts and consumables will now attract BCD applicable otherwise.

Chapter 65-66: No Change

Chapter 67

(1) BCD on all goods falling under heading 6702 [artificial flowers etc.] is being increased from 10% to 20% by increasing the tariff rate of all goods falling under this heading [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.]

Chapter 68: No Change

Chapter 69

(1) BCD on all goods [tableware, kitchenware and other household articles, except toilet articles] falling under headings 6911 [ except 6911 90 10] and 6912 [ except 6912 00 30] is being increased from 10% to 20% by increasing the tariff rate. [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.

Chapter 70

(1) BCD on all goods falling under heading 7013 is being increased from 10% to 20% by increasing the tariff rate. [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.

(2) BCD on all goods (Glass Beads) falling under tariff item 7018 10 20 is being increased from 10% to 20% by increasing the tariff rate of all goods falling under these headings [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration wider the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.

Chapter 71

(1) BCD on Rubies, emeralds and sapphires, unset and imported uncut, falling under heading 7103 is being increased from Nil to 0.5% by amending S. No. 344 (ii) of notification No.50/2017-Customs, dated 30th. June, 2017, vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

(2) BCD on Rough colored gemstones, falling under heading 7103 is being increased from Nil to 0.5% by amending S. No. 346 of notification No.50/2017-Customs, dated 30th June, 2017, vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

(3) BCD on Rough semi-precious stones, falling under heading 7103 is being increased from Nil to 0.5% by amending S. No. 347 of notification No.50/2017-Customs, dated 30th June, 2017, vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

(4) BCD on Pre-forms of precious and semi-precious stones, falling under heading 7103 is being increased from Nil to 0.5% by amending S. No. 348 of notification No.50/2017-Customs, dated 30th June, 2017, vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

(5) BCD on Rough synthetic gemstones, falling under heading 7104 is being increased from Nil to 0.5% by amending S. No. 360 of notification No.50/2017-Customs, dated 30th June, 2017, vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

(6) BCD on Rough cubic zirconia, falling under heading 7104 is being increased from Nil to 0.5% by amending S. No. 361 of notification No.50/2017-Customs, dated 30th June, 2017, vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

(7) BCD on Polished cubic zirconia, falling under heading 7104 is being increased from 5% to 7.5% by amending S. No. 362 of notification No.50/2017-Customs, dated 30th June, 2017, vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

(8) The end use-based exemption available on Gold in the form of wire, ribbon, preform of purity 99.99 % and above used in manufacture of specified goods listed in notification No. 25/1999-Customs dated 28th February 1999 is being withdrawn by omitting entry at S. No. 80 notification No. 25/1999-Customs dated 28th February 1999, vide CUSTOMS Notification No 05 of 2020 dated 02nd February, 2020.

(9) The end use-based exemption available on gold wire with phosphorous or antimony doping used in manufacture of specified goods listed in notification No. 25/1999-Customs dated 28th February 1999 is being withdrawn by amending entry at S. No. 82 of notification No. 25/1999-Customs dated 28th February 1999, vide CUSTOMS Notification No 05 of 2020 dated 02nd February, 2020.

(10) BCD on Platinum and Palladium falling under heading 7110 is being reduced from 12.5% to 7.5%, for use in manufacture of (i) all goods (including Noble Metal Compounds and Noble Metal Solutions) falling under heading 2843 and (ii) catalysts with precious metals or containing precious metal as active substance, falling under sub-heading 3815 12, subject to actual user condition, by amending notification No 50/2017-Customs dated 30th June, 2017 vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020, new S. No. 415A refers.

(11) BCD spent catalyst or ash containing precious metals imported for recovery of precious metals falling under heading 7112, is being reduced from 12.5% to 11.85% subject to certificate from Ministry of Environment, Forest and Climate Change and other specified conditions, by amending notification No. 50/2017- Customs, dated 30th June, 2017 vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020 new S. No. 364A refers.

(12) BCD on all goods falling under heading 7118 is being increased from 10% to 12.5% by increasing the tariff rate of all goods falling under this heading [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.

Chapter 72: No Change

Chapter 73

(1) BCD on all goods falling under heading 7323 is being increased from 10% to 20% increasing the tariff rate and by amending S. No. 377 of notification No.50/2017-Customs, dated 30th June, 2017, vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.

Chapter 74

(1) BCD exemption hitherto available on Copper and articles thereof falling under Chapter 74, when used in the manufacture of specified electronic goods [entry at S. No. 39 of the notification No. 24/2005-Customs dated 1′ March, 2005 and entry at S. No. 33 of notification No. 25/2005-Customs dated 1st March, 2005], is being withdrawn by amending said entries. [Notification No 06/2020 Customs date on 02nd February, 2020CUSTOMS Notification No 07 of 2020 dated 02nd February, 2020, respectively, refers]. Consequently, Copper and articles thereof falling under Chapter 74, when used in the manufacture of such goods will attract the BCD rates applicable otherwise.

(2) BCD on all goods [table, kitchen, other household articles etc.] falling under sub heading 7418 10 is being increased from 10% to 20% by increasing the tariff rate. [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.

Chapter 75: No Change

Chapter 76

(1) BCD on all goods falling under sub heading 7615 10 [table, kitchen, other household articles etc.] is being increased from 10% to 20% by increasing the tariff rate. [Clause 115 (a) of the Finance Bill, 2020 refers.] By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.

Chapter 78

(1) Entry at S. No. 386 of notification No. 50/2017-Customs dated 30th June, 2017, provides concessional 5% BCD on lead bars, rods, profiles and wire falling under heading 7806. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, these goods will now attract 10% BCD.

Chapter 79

(1) Entry at S. No. 388 of notification No. 50/2017-Customs dated 30th June, 2017, provides concessional 7.5% BCD zinc tubes, pipes and tube or pipe fittings falling under heading 7907. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.  Consequently, these goods will now attract 10% BCD.

Chapter 80

(1) Entry at S. No. 389 of notification No. 50/2017-Customs dated 30th June, 2017, provides 5% BCD on tin plates, sheets and strip, of thickness exceeding 0.2mm; tin foil (whether or not printed or backed with paper, paper board, plastics or similar backing material), of thickness (excluding any backing) not exceeding 0.2mm; tin powders and flakes falling under heading 8007. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, these goods will now attract 10% BCD.

Chapter 81-82: No Change

Chapter 83

(1) BCD on all goods falling under headings 8301 (except under tariff item 8301 20 00), 8305, 8306, 8310 and under tariff item 8304 00 00 is being increased from 10% to 20% by increasing the tariff rate. [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.

Chapter 84

(1) BCD on compressors of Refrigerators falling under tariff item 8414 30 00 and compressors of Air Conditioner falling under tariff item 8414 80 11, is being increased from 10% to 12.5% by increasing the tariff rate. [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.

(2) BCD on all goods (refrigerating equipment like Freezers etc.) falling under tariff items 8418 10 10, 8418 30 10, 8418 30 90, 8418 40 10, 8418 40 90, 8418 50 00, 8418 61 00, 8418 69 10, 8418 69 20, 8418 69 30, 8418 69 40, 8418 69 50, 8418 69 90, is being increased from 7.5%/10% to 15% by increasing the tariff rate. [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.

(3) Vide entry at Sr. No. 447 of the notification No. 50/2017-Customs, dated 30th June, 2017, BCD exemption is provided on the specified goods required for manufacture of Optical disk drives (ODD). On review, the said entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, the said items will attract the applicable BCD rate.

(4) Vide entry at Sr. No. 459 of the notification No. 50/2017-Customs, dated 30th June, 2017, BCD exemption is provided on the parts falling under heading 8443 (except 8443 99 51, 8443 99 52 and 8443 99 53) for manufacture of printers falling under sub-heading 8443 32. On review, the said entry is being omitted vide notification No. 1/2020, dated 2nd February, 2020. BCD exemption on parts of said printers will continue in view of similar exemption available in the notification No. 24/2005-Customs, dated the 1st March, 2005 (entries at S.No. 2A to 2F of notification No. 24/2005-Customs, dated the 1st March, 2005).

(5) Vide entry at Sr. No. 465 of the notification No. 50/2017-Customs, dated 30th June, 2017, BCD exemption is provided on CD-Writers falling under heading 8471. On review, the said entry, is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. BCD exemption on said items will continue in view of similar exemption available in the notification No. 24/2005-Customs dated 1′ March, 2005 (S.No.8 of notification No. 24/2005-Customs refers).

(6) The entry at S. No. 415 of Notification No. 50/2017-Customs dated 30th June, 2017 is being amended vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020 so as to:

a) withdraw concessional 5% BCD on Platinum, Palladium, Noble Metal Compounds and Noble Metal Solution and these goods will now attract applicable BCD when imported for manufacture of Catalytic convertors and its parts subject to actual user condition;

b) increase BCD from 5% to 7.5% on (i) parts of catalytic convertors, and (ii) Raw Substrate (ceramic), Washcoated Substrate (ceramic), Raw Substrate (metal), Washcoated Substrate (metal), Stainless Steel wire cloth stripe, Wash Coat used in manufacture of catalytic convertors and its parts subject to actual user condition;

c) Rhodium attracts 2.5% BCD under S. No. 364 notification No. 50/2017-Customs dated 30th June, 2017, accordingly, entry relating to Rhodium is being omitted as it is redundant entry.

(9) BCD on catalytic converter falling under tariff items 8421 39 20 and 8421 39 90 is being increased from 10% to 15%, by increasing the tariff rate [Clause 115 (a) of the Finance Bill 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. 7.5% BCD on all goods other than catalytic converter, falling under tariff items 8421 39 20 and 8421 39 90 will continue [S. No. 452A of notification No 50/2017-dated 30th June, 2017 refers]

(10) Following changes are being made for goods falling under sub-heading 8414 51:

a) BCD on different kinds of fans falling under sub heading 8414 51 (except “Railway carriage fans” under tariff item 8414 51 40) is being increased from 10% to 20% by increasing the tariff rate.

b) BCD on Railway carriage fans under tariff item 8414 51 40 is being increased from 7.5% to 10%.

c) A new tariff line 84 [4 51 50 has been carved out from tariff item 8414 51 90 for “Wall fans” and BCD is being increased on Wall fans from 7.5% to 20%.

d) BCD on all other remaining goods under tariff item 8414 51 90 is being increased from 7.5% to 20%.

[ Clause 115 (a) and (b) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.

(11) Following changes are being made for goods falling under sub-heading 8414 59:

a) BCD on all goods falling under sub heading 8414 59 (except “Blowers, portable” under tariff item 8414 59 20), is being increased from 7.5% to 10% by increasing the tariff rate;

b) BCD on Blowers, portable under tariff item 8414 59 20 is being increased from 10% to 20%.

[Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.

(12) BCD on specified goods as per List 10 of the notification No. 50/2017-Customs, dated 30th June, 2017, required for use in high voltage power transmission project, is being increased from 5% to 7.5% by amending S. No. 397 of notification No. 50/2017- Customs, dated 30th June, 2017, vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

(13) Entry at S. No. 398 of notification No. 50/2017-Customs dated 30th June, 2017, provides concessional 5% BCD on parts and components of the specified goods (as mentioned in List 10) required for use in high voltage power transmission project. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, these items will now attract BCD applicable otherwise.

(14) Exemption from BCD available on goods specified for construction of roads as per List 14 of the notification No. 50/2017-Customs, dated 30th June, 2017 is being withdrawn by omitting the entry at S. No. 411 and the List 14 of the notification No. 50/2017-Customs, dated 30th June, 2017. Consequently, these items will now attract BCD applicable otherwise.

(15) Exemption from BCD on goods specified for construction of roads as per List 15 of the notification No, 50/2017-Customs, dated 30th June, 2017 is being withdrawn by omitting the entry at S. No. 412 and the List 15 of the notification No. 50/2017-Customs, dated 30th June, 2017, refer CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, these items will now attract BCD applicable otherwise.

(16) Exemption from BCD available on rotary tiller/ weeder falling under tariff item 8432 80 20 is being withdrawn by omitting entry at S. No. 448 (A) (x) of notification No. 50/2017-Customs, dated 30th June, 2017, vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, rotary tiller/ weeder will now attract 7.5% BCD.

(35) BCD on pressure vessel falling under tariff item 8419 89 10, is being increased from 7.5% to 10% by increasing the tariff rate. [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. The existing 7.5% BCD on all goods other than the pressure vessels of tariff item 8419 89 10 shall continue. Notification No. 50/2017-Customs, dated 30th June, 2017, as amended vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

(36) Entry at S. No. 456 of notification No. 50/2017-Customs dated 30th June, 2017, provides concessional 5% BCD on (a) Sprinklers and drip irrigation systems for agricultural and horticultural purposes and (b) Micro Irrigation equipment. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, these items will now attract 7.5% BCD.

(37) Entry at S. No. 457 of notification No. 50/2017-Customs dated 30th June, 2017, provides concessional 5% BCD on poultry incubators and brooders falling under tariff item 8436 21 00. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, this item will now attract 7.5% BCD.

(38) Notification No. 11/2018-Custom, dated the 2nd February, 2018 provided exemption from Social Welfare surcharge (SWS) on specified items of Chapter 84 under entries at S. No. 1, 9, 10, 12, 15, 16, 18, 19, 20. The exemption from SWS, on the said items, is being withdrawn by omitting said entries. [Notification No. 11/2018-Customs, dated 2nd February, 2018, as amended vide CUSTOMS Notification No 09 of 2020 dated 02nd February, 2020. Consequently, all items of Chapter 84 will attract SWS at the rate of 10% of BCD payable.

Chapter 85

(1) Entry at S. No. 474 of the notification No. 50/2017-Customs, dated 30th June, 2017, provides concessional 5% BCD on MP3 or MP4 or MPEG 4 player with or without radio or video reception. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, the said items will attract the 10% BCD rate.

(2) Vide entry at S. No. 483 of the notification No. 50/2017-Customs, dated 30th June, 2017, BCD exemption is provided on one set of pre-recorded cassettes accompanying books for learning languages and essential complement to such books. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020Consequently, the said items will attract BCD rate applicable otherwise.

(3) Vide entry at S. No. 484 of the notification No. 50/2017-Customs, dated 30th June, 2017, BCD exemption is provided on Audio cassettes, if recorded with material from books, newspaper or magazines, for the blind. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, the said items will attract BCD rate applicable otherwise.

(4) BCD on all goods falling under heading 8501 (except tariff items 8501 64 70 and 8501 64 80), is being increased from 7.5% to 10%. Accordingly, entry at S. No. 486 of notification No. 50/2017-Customs, dated 30th June, 2017 is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

(5) BCD on charger or power adapter [except those covered in Information Technology Agreement-I] falling under sub-heading 8504 40 is being increased flomNi1/10%/15% to 20%. For this purpose, tariff rate on all tariff items falling under sub-heading 8504 40 is being increased from 10%/15% to 20%. [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. All goods other than charger or power adapter, falling under sub­heading 8504 40 will continue to attracts 10% BCD and consequently S. No. 13 of notification No. 57/2017-Customs, dated the 30th June, 2017 is being amended vide Notification No 02/2020 Customs date on 02nd February, 2020.

(6) BCD on all goods falling under heading 8509 (except tariff item 8509 90 00) is being increased from 10% to 20% by increasing the tariff rate [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.

(7) BCD on all goods falling under heading 8510 (except tariff item 8510 90 00) is being increased from 10% to 20% by increasing the tariff rate [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.

(8) BCD on all goods falling under heading 8515 (except tariff item 8515 90 00) is being increased from 7.5% to 10% by increasing the tariff rate [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.

(9) BCD on all goods falling under heading 8516 (except tariff items 8516 50 00 and 8516 90 00) is being increased from 10% to 20% by increasing the tariff rate [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.

(10) Exemption from BCD on Fingerprint readers/ scanner for use in manufacture of cellular mobile phones falling under tariff item 8517 70 90 is being withdrawn. Accordingly, the entry at S. No. 468 of the notification No. 50/2017-Customs, dated 30th June, 2017 is being amended vide notification No 1/2020-Customs dated 2nd February, 2020. Consequently, the said goods will attract applicable BCD rate. However, BCD exemption on parts for manufacture of such Fingerprint readers/ scanners shall continue [S. No. 7 of the notification No. 57/2017-Customs, dated 30th June, 2017, as amended vide Notification No 02/2020 Customs date on 02nd February, 2020

(11) BCD on Printed Circuit Board Assembly (PCBA) of cellular mobile phones, falling under tariff item 8517 70 10, is being increased from 10 % to 20 % with effect from l st April, 2020 by increasing the tariff rate [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, increase in Tariff rate of tariff item 8517 70 10 will come into force with immediate effect. The existing BCD rate of 10% on these goods shall continue upto 31′ March, 2020. Notification No. 57/2017-Customs, dated 30th June, 2017, as amended vide Notification No 02/2020 Customs date on 02nd February, 2020

(12) BCD on specified parts of the cellular mobile phones, is being increased from Nil to 10% as per PMP from the date mentioned against them in the table below: –

Tariff item

Description

Effective date

8517 70 90

Vibrator Motor/Ringer

1.4.2020

8517 70 90

Display Assembly

1.10.2020

8517 70 90

Touch Panel/Cover Glass Assembly

1.10.2020

[Notification No. 57/2017-Customs, dated 30th June, 2017, as amended vide notification No. 2/2020-Customs, dated 2nd February, 2020 refers].

(13) BCD on specified Parts of Microphones falling under tariff line 8518 10 00 is being exempted subject to actual user condition. [New S.No.489B of the notification No. 50/2017-Customs, dated 30th June, 2017, as amended vide Notification No 02/2020 Customs date on 02nd February, 2020].

(14) BCD on all headphones and earphones falling under tariff item 8518 30 00 is being increased from applicable rate to 15%. Till now, only headsets of cellular mobile phone falling under tariff item 8518 30 00 were attracting 15% BCD. Now, all items of tariff item 8518 30 00 shall attract 15% BCD. [S. No. 18 of notification No. 57/2017-Customs, dated 30th June, 2017, as amended vide Notification No 02/2020 Customs date on 02nd February, 2020.

(15) A new tariff item (8529 90 30) is being created for “Open cell of television sets”. Tariff item 8529 90 90 has accordingly been split. [Clause 115(b) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this tariff changes will come into force with immediate effect. The existing BCD exemption on these items shall continue under S. No 515A of Notification No. 50/2017-Customs, dated 30th June, 2017. Consequential amendments in other notifications are also being done to maintain existing BCD exemptions on Open cell of television set vide Notification No 10/2020 Customs date on 02nd February, 2020.

(16) Micro Fuse Base, Sub-Miniature Fuse Base, Micro Fuse Cover and Sub-Miniature Fuse Cover, falling under heading 8538 for use in manufacturing of Micro Fuse and Sub-Miniature Fuse, is being exempted from BCD subject to end use. [ S.No. 190 of the Notification No. 25/1999-Customs, dated 28th February, 1999, as amended vide CUSTOMS Notification No 05 of 2020 dated 02nd February, 2020.

(17) Entry at S. No 515 of notification No. 50/2017-Customs, dated 30 June, 2017, provides BCD exemption on Color television picture tube for use in the manufacture of cathode ray television, falling under sub-heading 8540 11. On review, this entry is being omitted vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, these items will attract 10% BCD.

(18) Solar Cells, whether or not assembled in modules is classified under tariff item 8541 40 11 and attracts Nil BCD by tariff and vide entry at Sr. No. 23 of the notification No. 24/2005-Customs, dated 1st March, 2005. Now, the tariff item 8541 40 11 is being split into by following tariff items, namely: –

(i) tariff item 8541 40 11: – Solar Cells, not assembled

(ii) tariff item 8541 40 12: – Solar Cells assembled in modules or made up into panels.

Tariff rate on the said new tariff items is also being increased from Nil to 20%. [Clause 115 (b) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this tariff changes will come into force with immediate effect. However, the existing BCD rates on Solar Cells whether or not assembled into modules, including Safeguard duty shall continue. In view of the creation of new tariff items, consequential amendments in notification No. 1/2018-Customs (SG), dated 30th July, 2018, is being done vide CUSTOMS (SG) Notification No 01 of 2020 dated 02nd February, 2020.

(19) Notification No. 11/2018-Custom, dated the 2″ February, 2018 provided exemption from Social Welfare surcharge (SWS) on specified items of Chapter 85 under entries at S. No. 1, 11, 13, 14, 17, 21 to 45 and 51 of the said notification. The exemption from SWS on the said items is being withdrawn by omitting said entries. [Notification No. 11/2018-Customs, dated 2′ February, 2018, as amended vide CUSTOMS Notification No 09 of 2020 dated 02nd February, 2020]. Consequently, all items of Chapter 85 will attract SWS at the rate of 10% of BCD payable. [For details refer Annexure- B]

Chapter 86: No Change

Chapter 87

(1) Concessional BCD has been provided on electric motor vehicles under PMP plan. BCD is being increased [with effect from 1st April,2020] on electric motor vehicles as under:

Heading

Description

From

To

8702,

8704

Completely Built Units (CBUs) of commercial electric vehicles

25%

40%

8703

Semi Knocked Down (SKD) forms of electric passenger vehicles, Three-wheeler

15%

30%

8702,

8704,

8711

Semi Knocked Down (SKD) forms of electric vehicles- Bus, Trucks and Two wheelers

15%

25%

8702,
8703,
8704,
8711

Completely Knocked Down (CKD) forms of electric vehicles – Passenger vehicles, Bus and Trucks, Three wheelers, Two wheelers.

10%

15%

The above changes are being carried out by amending S. Nos 525, 526A, 531A of notification No 50/2017-Customs dated 30th June, 2017 vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

(2) BCD on Completely Built Units (CBUs) of commercial vehicles [ other than electric vehicles] falling under headings 8702 and 8704, is being increased from 30 to 40% [with effect from 1st April, 2020] by amending S.No. 524 of notification No 50/2017-Customs dated 30th June, 2017 vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020. Consequently, Completely Built Units (CBUs) of commercial vehicles including electric vehicles will attract 40 % BCD with effect from 1st Aril, 2020

(3) CBU of all commercial vehicles (including electric commercial vehicles) falling under headings 8702 and 8704 is being exempted from levy of Social Welfare Surcharge with effect from 01.04.2020 by amending notification 11/2018-Customs dated 2.02.2018 vide CUSTOMS Notification No 09 of 2020 dated 02nd February, 2020.

Chapter 88-89: No Change

Chapter 90

(1) Health Cess is being levied on all medical devices falling under headings 9018 to 9022 with effect from 2″ February, 2020. [Clause139 and Fourth Schedule of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this levy will come into force with immediate effect. However, this Cess is being exempted on medical devices which are exempt from BCD including under FTA notifications. Further, inputs/parts used in the manufacture of medical devices is also being exempted from Health Cess. [Notification No 08/2020 Customs date on 02nd February, 2020 refers].

(2) S.No. 578 of the notification No. 50/2017-Customs, dated the 30th June, 2017 provides BCD exemption on assistive devices, rehabilitation aids and other goods for disabled as mentioned in List 30 to the said notification. The item at S. No. E (9) in this list is being amended to remove ambiguity about its scope. The intention has been to cover only such items which are for use of the disabled. This is a clarificatory in nature [Notification No. 50/2017-Customs, dated 30th June, 2017, as amended vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

(3) Notification No. 11/2018-Custom, dated the 2′ February, 2018 provided exemption from Social Welfare surcharge (SWS) on specified items of Chapter 90 under entries at S. No. 1, 9 and 46 to 49 of the said notification. The exemption from SWS on the said items is being withdrawn by omitting said entries. [Notification No. 11/2018-Customs, dated 2nd February, 2018, as amended vide CUSTOMS Notification No 09 of 2020 dated 02nd February, 2020. Consequently, all items of Chapter 90 will attract SWS at the rate of 10% of BCD payable. [For details refer Annexure-B]

Chapter 91-93: No Change

Chapter 94

(1) BCD on seats whether or not convertible into beds, and parts thereof (except aircraft seats and parts thereof), falling under headings 9401, is being increased from 20% to 25%, by increasing the tariff rate. [Clause 115(a) of the Finance Bill 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. The existing concessional rate/ exemptions on aircraft seats and parts thereof shall continue.

(2) BCD on all goods falling under heading 9403, is being increased from 20% to 25%, by increasing the tariff rate. [Clause 115(a) of the Finance Bill 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.

(3) BCD on all goods falling under heading 9404, is being increased from 20% to 25%, by increasing the tariff rate. [Clause 115(a) of the Finance Bill 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.

(4) BCD on all goods falling under heading 9405, is being increased from 20% to 25%, by increasing the tariff rate. [Clause 115(a) of the Finance Bill 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.

Chapter 95

(1) BCD on all goods (toys and dolls etc.) falling under headings 9503, is being increased from 20% to 60%, by increasing the tariff rate. [Clause 115(a) of the Finance Bill 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.

Chapter 96

(1) BCD on all goods falling under headings 9603, 9615, 9617 and under tariff item 9604 00 00 is being increased from 10% to 20% by increasing the tariff rate. [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.

Chapter 98

(1) Entry at S. No. 603 of notification No. 50/2017-Customs dated 30th June, 2017, provides exemption from BCD to Drinking Water Supply Projects for supply of water for human or animal consumption under project import. Notification No. 14/2004-Customs dated 8m January 2004, provides exemption from BCD to Water Supply Projects for agricultural or industrial use under project import.

S.No. 603 of notification No. 50/2017-Customs, dated 30th June, 2017 is being amended so as to also include Water Supply Projects for agricultural or industrial use under project import in its ambit. Consequently, notification No. 14/2004-Customs dated 8th January 2004 is being rescinded vide Notification No 12/2020 Customs date on 02nd February, 2020.

 

 

Any Chapter

(1) Vide S. No. 247 of notification No. 50/2017-Customs dated 30th June, 2017, exemption from BCD is provided to promotional material (like Trailers, making of film, etc) imported in the form of electronic promotion kits (EPK)/beta cams, falling under any Chapter. On review, this entry along with Condition No. 23 in the Annexure to notification No. 50/2017-Customs dated 30th June, 2017 is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, these goods will attract applicable tariff rate.

 


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