244
|
Notification no 34/2018 Customs date on 27th March, 2018
Seeks to Amend notification No 69/2011- -Customs, dated the 29thJuly, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R. 593 (E), dated the 29th July, 2011.
The extract of CUSTOMS Notification No. 34/2018- CUSTOMS is given below:
Notification No. 34/2018-CUSTOMS
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
|
GOVERNMENT OF INDIA
|
|
MINISTRY OF FINANCE
|
|
(DEPARTMENT OF REVENUE)
|
|
Notification
|
|
No.34/2018 – Customs
|
|
New Delhi dated the 27th March, 2018
|
G.S.R.
|
(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the
|
Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.69/2011-Customs, dated the 29thJuly, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 593 (E), dated the 29th July, 2011, namely :-
In the said notification, for the Table, the following Table shall be substituted, namely:-
“Table
|
|
|
|
Rate in
|
|
Chapter or Heading
|
|
percentage
|
S. No.
|
or Sub-heading or
|
Description
|
(unless
|
|
Tariff item
|
|
otherwise
|
|
|
|
|
specified)
|
(1)
|
(2)
|
|
(3)
|
(4)
|
|
|
|
|
|
1
|
0101 to
|
0104
|
All goods
|
8.2
|
|
|
|
|
|
2
|
0106
|
All goods
|
8.2
|
|
|
|
|
|
|
3
|
0201 to
|
0206
|
All goods
|
8.2
|
|
|
|
|
|
|
4
|
020724 to
|
020733
|
All goods
|
8.2
|
|
|
|
|
|
|
5
|
020735 to
|
020890
|
All goods
|
8.2
|
|
|
|
|
|
|
6
|
0210
|
All goods
|
8.2
|
|
|
|
|
|
|
7
|
0301
|
All goods
|
8.2
|
|
|
|
|
|
|
8
|
030213
|
All goods
|
8.2
|
|
|
|
|
|
|
9
|
030219 to
|
030222
|
All goods
|
8.2
|
|
|
|
|
|
|
10
|
030224 to
|
030229
|
All goods
|
8.2
|
|
|
|
|
 pan="2" valign="bottom" width="203">
292111 to 293040
|
All goods
|
2.0
|
|
|
|
|
|
245
|
293211 to 293369
|
All goods
|
2.0
|
|
|
|
|
|
246
|
293372 to 294200
|
All goods
|
2.0
|
|
|
|
|
|
247
|
300120 to 300650
|
All goods
|
2.7
|
|
248
|
300660
|
All goods
|
0.0
|
|
|
|
|
|
249
|
300670 to 300692
|
All goods
|
2.7
|
|
|
|
|
|
250
|
3101
|
All goods
|
2.0
|
|
|
|
|
|
251
|
310210 to 310221
|
All goods
|
1.4
|
|
|
|
|
252
|
310229 to 310240
|
All goods
|
2.0
|
|
|
|
|
|
253
|
310250
|
All goods
|
0.0
|
|
|
|
|
|
254
<;
|
|
11
|
030234 to
|
030239
|
All goods
|
8.2
|
|
|
|
|
|
|
12
|
030253
|
All goods
|
8.2
|
|
|
|
|
|
|
13
|
030274
|
All goods
|
8.2
|
|
|
|
|
|
|
13A
|
030299
|
Fins, heads, tails, maws and other edible offals of fish
|
8.2
|
of sub headings 030213, 030219 to 030222, 030224
|
|
|
|
|
|
|
|
to 030229, 030234 to 030239, 030253, 030274
|
|
|
|
|
|
14
|
030291, 030311,
|
All goods
|
8.2
|
030312
|
|
|
|
|
15
|
030313
|
All goods
|
8.2
|
|
|
|
|
|
16
|
030319 to 030331
|
All goods
|
8.2
|
|
|
|
|
|
17
|
030333
|
All goods
|
8.2
|
|
|
310260 to 310420
|
All goods
|
2.0
|
|
|
|
|
|
255
|
310430
|
All goods
|
1.4
|
|
|
|
|
|
256
|
310490 to 310510
|
All goods
|
2.0
|
|
|
|
|
|
257
|
310520 to 310590
|
All goods
|
1.4
|
|
|
|
|
|
258
|
320110 to 320420
|
All goods
|
2.0
|
|
|
|
|
|
259
|
3205
|
All goods
|
2.0
|
|
|
|
|
|
260
|
32061110
|
All goods
|
2.7
|
|
|
|
|
|
261
|
32061190 to
|
All goods
|
2.0
|
32073000
|
|
|
|
|
262
|
320740
|
All goods
|
2.7
|
|
|
|
|
|
263
|
3208 to 3209
|
All goods
|
2.0
|
|
|
|
|
|
|
18
|
030343 to 030351
|
All goods
|
8.2
|
|
|
|
|
|
19
|
030363
|
All goods
|
8.2
|
|
|
|
|
|
20
|
030364 to 030366
|
All goods
|
8.2
|
|
|
|
|
|
21
|
030381
|
All goods
|
8.2
|
|
|
|
|
|
22
|
030384
|
All goods
|
8.2
|
|
|
|
|
|
23
|
030391
|
All goods
|
8.2
|
|
|
|
|
|
|
|
Fins, heads, tails, maws and other edible offals of fish
|
|
23A
|
030399
|
of sub headings 030311, 030312, 030313, 030319 to
|
8.2
|
030331, 030333, 030343 to 030351, 030363, 030364
|
|
|
|
|
|
|
to 030366, 030381, 030384, 030391
|
|
24
|
030520
|
All goods
|
8.2
|
|
|
|
|
|
25
|
|
|
264
|
321100 to 321410
|
All goods
|
2.0
|
|
|
|
|
|
265
|
321511 to 321590
|
All goods
|
2.0
|
|
|
|
|
|
266
|
330112 to 330113
|
All goods
|
5.5
|
|
|
|
|
|
267
|
330129 to 330190
|
All goods
|
5.5
|
|
268
|
330410 to 330730
|
|
|
All goods
|
|
|
2.7
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
269
|
330749 to 330790
|
|
|
All goods
|
|
|
2.7
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
270
|
340111
|
|
|
All goods
|
|
|
2.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
271
|
340120 to 340211
|
|
|
All goods
|
|
|
2.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
272
|
340213 to 340700
|
|
|
All goods
|
|
|
2.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
273
|
350211 to 350219
|
|
|
All goods
|
|
|
5.5
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
274
|
350290 to 350300
|
|
|
All goods
|
|
|
5.5
|
|
|
|
|
|
|
|
|
|
|
|
|
|
/td>
|
030541 to 030562
|
All goods
|
8.2
|
|
|
|
|
|
26
|
030564 to 030612
|
All goods
|
8.2
|
|
|
|
|
|
27
|
030615
|
All goods
|
8.2
|
|
|
|
|
|
28
|
030619
|
All goods
|
8.2
|
|
|
|
|
|
29
|
030639 to 030890
|
All goods, not frozen
|
8.2
|
|
|
|
|
|
30
|
0403
|
All goods
|
8.2
|
|
|
|
|
|
31
|
040490
|
All goods
|
8.2
|
|
|
|
|
|
32
|
040610 to 040640
|
All goods
|
8.2
|
|
|
|
|
|
33
|
0410
|
All goods
|
8.2
|
|
|
|
|
|
34
|
Chapter 5
|
All goods
|
8.2
|
<
|
275
|
350610
|
|
|
All goods
|
|
|
2.7
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
276
|
350699 to 350790
|
|
|
All goods
|
|
|
2.7
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
277
|
3601 to 3604
|
|
|
All goods
|
|
|
2.7
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
278
|
3606
|
|
|
All goods
|
|
|
2.7
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
279
|
Chapter 37
|
|
|
All goods
|
|
|
2.7
|
| th="143">
0.8
|
|
|
|
|
758
|
880390 to 880529
|
All goods
|
2.7
|
|
|
|
|
|
759
|
8901 to 8907
|
All goods
|
2.7
|
|
|
|
|
|
760
|
890800
|
All goods
|
1.4
|
|
|
|
|
|
761
|
9001 to 9008
|
All goods
|
2.7
|
|
|
|
|
|
762
|
901010 to 901050
|
All goods
|
2.0
|
|
|
|
|
|
763
|
901060
|
All goods
|
2.7
|
|
|
|
|
|
764
|
901090 to 901290
|
All goods
|
2.0
|
|
|
|
|
|
765
|
90131010
|
All goods
|
2.7
|
|
|
|
|
|
766
|
90131020 to
|
All goods
|
2.0
|
90132000
|
|
|
|
|
|
|
|
|
|
35
|
0601
|
All goods
|
1.4
|
|
|
|
|
|
36
|
060210
|
All goods
|
0.0
|
|
|
|
|
|
37
|
060220
|
All goods
|
1.4
|
|
|
|
|
|
38
|
060230 to 060240
|
All goods
|
0.0
|
|
|
|
|
|
39
|
06029010
|
All goods
|
1.4
|
|
|
|
|
|
40
|
06029020 to
|
All goods
|
0.0
|
06029090
|
|
|
|
|
41
|
060312
|
All goods
|
16.4
|
|
|
|
|
|
42
|
070390
|
All goods
|
8.2
|
|
|
|
|
|
43
|
070420 to 070529
|
All goods
|
8.2
|
|
|
|
|
|
44
|
070920
|
All goods
|
8.2
|
|
|
|
|
|
45
|
070940 to 070959
|
All goods
|
8.2
|
|
|
|
|
|
46
|
070970 to 070999
|
All goods
|
8.2
|
|
|
|
|
|
47
|
071030
|
All goods
|
8.2
|
|
|
|
|
|
48
|
0711
|
All goods
|
8.2
|
|
|
|
|
|
49
|
071231 to 071239
|
All goods
|
8.2
|
|
|
|
|
|
50
|
071320 to 071490
|
All goods
|
8.2
|
|
|
|
|
|
51
|
080121 to 080131
|
All goods
|
8.2
|
|
|
|
|
|
52
|
080221 to 080250
|
All goods
|
8.2
|
|
|
|
|
|
53
|
0803 to 0804
|
All goods
|
8.2
|
|
|
|
|
|
54
|
080550
|
All goods
|
10.9
|
|
|
|
|
|
55
|
080590
|
All goods
|
8.2
|
|
|
|
|
|
56
|
080711
|
All goods
|
8.2
|
|
|
|
|
|
57
|
080720
|
All goods
|
8.2
|
|
|
|
|
|
58
|
080910 to 080930
|
All goods
|
8.2
|
|
|
|
|
|
59
|
08101000 to
|
All goods
|
8.2
|
08129010
|
|
|
|
|
60
|
081320
|
All goods
|
6.8
|
|
|
|
|
|
61
|
08134010 to
|
All goods
|
8.2
|
08134020
|
|
|
|
|
62
|
0814
|
All goods
|
8.2
|
|
|
|
|
|
63
|
09019010 to
|
All goods
|
27.3
|
09019020
|
|
|
|
|
64
|
09021010
|
All goods
|
27.3
|
|
|
|
|
|
65
|
09021030
|
All goods
|
27.3
|
|
|
|
|
|
66
|
09022010 to
|
All goods
|
27.3
|
09022040
|
|
|
|
|
67
|
09023010 to
|
All goods
|
27.3
|
09024060
|
|
|
|
|
68
|
0903
|
All goods
|
8.2
|
|
|
|
|
|
69
|
09042110 to
|
All goods
|
19.1
|
09042212
|
|
|
|
|
70
|
0906
|
All goods
|
8.2
|
|
|
|
|
|
71
|
09096111 to
|
All goods
|
8.2
|
09096240
|
|
|
|
|
72
|
091020
|
All goods
|
8.2
|
|
|
|
|
|
73
|
091099
|
All goods
|
8.2
|
|
|
|
|
|
74
|
10019920
|
All goods
|
27.3
|
|
|
|
|
|
75
|
1002 to 1004
|
All goods
|
0.0
|
|
|
|
|
|
76
|
10063090
|
All goods
|
19.1
|
|
|
|
|
|
77
|
100810
|
All goods
|
0.0
|
|
|
|
|
|
78
|
100830 to 100890
|
All goods
|
0.0
|
|
|
|
|
|
79
|
11029010
|
All goods
|
8.2
|
|
|
|
|
|
80
|
110510 to 110620
|
All goods
|
8.2
|
|
|
|
|
|
81
|
11063030
|
All goods
|
8.2
|
|
|
|
|
|
82
|
110710
|
All goods
|
10.9
|
|
|
|
|
|
83
|
110811
|
All goods
|
8.2
|
|
|
|
|
|
84
|
11081400 to
|
All goods
|
13.6
|
11081910
|
|
|
|
|
85
|
110820
|
All goods
|
8.2
|
|
|
|
|
|
86
|
1201 to 1202
|
All goods
|
8.2
|
|
|
|
|
|
87
|
120400 to 120750
|
All goods
|
8.2
|
|
|
|
|
|
88
|
120799 to 120930
|
All goods
|
8.2
|
|
|
|
|
|
89
|
120991 to 120999
|
All goods
|
2.7
|
|
|
|
|
|
90
|
1210 to 1214
|
All goods, other than prepared or preserved
|
8.2
|
|
|
|
|
|
90A
|
1211
|
All goods, prepared or preserved, of Mango or Guava
|
8.2
|
|
|
|
|
|
91
|
Chapter 13 to
|
All goods
|
8.2
|
Chapter 14
|
|
|
|
|
92
|
1501
|
All goods
|
8.2
|
|
|
|
|
|
93
|
1502
|
All goods
|
4.1
|
|
|
|
|
|
94
|
1503 to 1504
|
All goods
|
8.2
|
|
|
|
|
|
95
|
1506
|
All goods
|
8.2
|
|
|
|
|
|
96
|
150910
|
All goods
|
12.3
|
|
|
|
|
|
97
|
15141920
|
All goods
|
20.5
|
|
|
|
|
|
98
|
15149120
|
All goods
|
20.5
|
|
|
|
|
|
99
|
15149920
|
All goods
|
20.5
|
|
|
|
|
|
100
|
151610
|
All goods
|
8.2
|
|
|
|
|
|
101
|
15180011
|
All goods
|
21.8
|
|
|
|
|
102
|
15180019
|
All goods
|
8.2
|
|
|
|
|
|
103
|
15180021
|
All goods
|
21.8
|
|
|
|
|
|
104
|
15180029
|
All goods
|
8.2
|
|
|
|
|
|
105
|
15180031
|
All goods
|
21.8
|
|
|
|
|
|
106
|
15180039
|
All goods
|
8.2
|
|
|
|
|
|
107
|
15180040
|
All goods
|
21.8
|
|
|
|
|
|
108
|
1521 to 1522
|
All goods
|
8.2
|
|
|
|
|
|
109
|
160239
|
All goods
|
8.2
|
|
|
|
|
|
110
|
160249 to 160413
|
All goods
|
8.2
|
|
|
|
|
|
111
|
160416 to 160420
|
All goods
|
8.2
|
|
|
|
|
|
112
|
160510
|
All goods
|
8.2
|
|
|
|
|
|
113
|
160540 to 160590
|
All goods
|
8.2
|
|
|
|
|
|
114
|
17011320
|
All goods
|
27.3
|
|
|
|
|
|
115
|
17011420
|
All goods
|
27.3
|
|
|
|
|
|
116
|
170211 to 170260
|
All goods
|
8.2
|
|
|
|
|
|
117
|
1703
|
All goods
|
8.2
|
|
|
|
|
|
118
|
170410
|
All goods
|
12.3
|
|
|
|
|
|
119
|
767
|
90138010
|
All goods
|
0.0
|
|
|
|
|
|
768
|
90138090
|
All goods
|
2.0
|
|
769
|
90139010
|
All goods
|
0.0
|
|
|
|
|
|
770
|
90139090 to
|
All goods
|
2.0
|
90154000
|
|
|
|
|
771
|
90158020 to
|
All goods
|
2.0
|
90159000
|
|
|
|
|
772
|
9016 to 9017
|
All goods
|
2.7
|
|
|
|
|
|
773
|
9018 to 9022
|
All goods
|
2.0
|
|
|
|
|
|
774
|
9023
|
All goods
|
2.7
|
|
|
|
|
|
775
|
9024
|
All goods
|
2.0
|
|
|
|
|
|
776
|
90251110
|
All goods
|
2.7
|
|
|
|
170490
|
All goods
|
8.2
|
|
|
|
|
|
120
|
1801 to 1802
|
All goods
|
8.2
|
|
|
|
|
|
121
|
180400 to 180632
|
All goods
|
8.2
|
|
|
|
|
|
122
|
190110
|
All goods
|
13.6
|
|
|
|
|
|
123
|
190120 to 190240
|
All goods
|
8.2
|
|
|
|
|
|
124
|
190410
|
All goods
|
8.2
|
|
|
|
|
|
125
|
190430
|
All goods
|
8.2
|
|
|
|
|
|
126
|
190510 to 190520
|
All goods
|
8.2
|
|
|
|
|
|
127
|
190531 to 190532
|
All goods
|
12.3
|
|
|
|
|
|
128
|
190540 to 190590
|
All goods
|
8.2
|
|
ottom" width="332">
|
777
|
90251190
|
All goods
|
2.0
|
|
|
|
|
|
778
|
90251910
|
All goods
|
2.7
|
|
|
|
|
|
779
|
90251920 to
|
All goods
|
2.0
|
90259000
|
|
|
|
|
780
|
9026
|
All goods
|
0.0
|
|
|
|
|
|
781
|
902710
|
All goods
|
2.7
|
|
|
|
|
|
782
|
902720 to 902780
|
All goods
|
0.0
|
|
|
|
|
|
783
|
902790 to 902820
|
All goods
|
2.0
|
|
|
|
|
|
784
|
902890
|
All goods
|
2.0
|
|
|
|
|
|
785
|
90291010
|
All goods
|
2.7
|
|
|
|
|
|
786
|
90291090 to
|
All goods
|
2.0
|
|
|
|
|
129
|
2001
|
All goods
|
8.2
|
|
|
|
|
|
130
|
200290
|
All goods
|
8.2
|
|
|
|
|
|
131
|
200390
|
All goods
|
8.2
|
|
|
|
|
|
132
|
200490
|
All goods
|
8.2
|
|
|
|
|
|
133
|
200560 to 200570
|
All goods
|
8.2
|
|
|
|
|
|
134
|
200710 to 200820
|
All goods
|
8.2
|
|
|
|
|
|
135
|
200840
|
All goods
|
8.2
|
|
|
|
|
|
136
|
20086000 to
|
All goods
|
8.2
|
20089911
|
|
|
|
|
137
|
20089994
|
All goods
|
8.2
|
|
|
|
|
|
138
|
200912
|
90292010
|
|
|
|
|
787
|
902990 to 903039
|
All goods
|
2.0
|
|
|
|
|
|
788
|
903040 to 903082
|
All goods
|
0.0
|
|
|
|
|
|
789
|
903084 to 903120
|
All goods
|
2.0
|
|
|
|
|
|
790
|
90134100
|
All goods
|
0.0
|
|
|
|
|
|
791
|
903149 to 903300
|
All goods
|
2.0
|
|
|
|
|
|
792
|
9101 to 9107
|
All goods
|
2.7
|
|
|
|
|
|
793
|
910811 to 910890
|
All goods
|
1.4
|
|
|
|
|
|
794
|
910910 to 910990
|
All goods
|
2.7
|
|
|
|
|
|
795
|
911011 to 911090
|
All goods
|
1.4
|
|
|
|
|
|
796
|
ttom" width="332">
All goods
9.5
|
|
|
|
|
|
139
|
200921 to 200949
|
All goods
|
8.2
|
|
|
|
|
|
140
|
200961 to 200990
|
All goods
|
8.2
|
|
|
|
|
|
141
|
210111
|
All goods
|
8.2
|
|
|
|
|
|
142
|
21012010 to
|
All goods
|
8.2
|
21012030
|
|
|
|
|
143
|
21013010 to
|
All goods
|
8.2
|
21013020
|
|
|
|
|
144
|
210210 to 210410
|
All goods
|
8.2
|
|
|
|
|
|
145
|
210500 to 210610
|
All goods
|
8.2
|
|
|
|
|
|
146
|
21069020
|
All goods
|
8.2
|
|
|
|
|
|
147
|
21069070
|
All goods
|
8.2
|
|
|
|
|
911110 to 911410
|
All goods
|
2.7
|
|
|
|
|
|
797
|
91143010
|
All goods
|
1.4
|
|
|
|
|
|
|
|
|
798
|
91143020 to
|
All goods
|
2.7
|
|
91149092
|
|
|
|
|
|
|
799
|
Chapter 92 and 93
|
All goods
|
2.7
|
|
|
|
|
|
|
|
|
800
|
940110 to 940360
|
All goods
|
2.7
|
|
|
|
|
|
|
|
|
801
|
940381 to 940600
|
All goods
|
2.7
|
|
|
|
|
|
|
|
|
802
|
Chapter 95 and 96
|
All goods
|
2.7
|
|
|
|
|
|
|
|
|
|
|
Monopods, bipods, tripods and similar articles of,-
|
|
|
|
|
(a) plastic,
|
|
|
802A
|
96200000
|
(b) stone,
|
2.7
|
148
|
21069091
|
All goods
|
8.2
|
|
|
|
|
|
149
|
2201 to 2202
|
All goods
|
8.2
|
|
|
|
|
|
150
|
2209
|
All goods
|
8.2
|
|
|
|
|
|
151
|
230110
|
All goods
|
8.2
|
|
|
|
|
|
152
|
230210 to 230630
|
All goods
|
8.2
|
|
|
|
|
|
153
|
230649 to 230800
|
All goods
|
8.2
|
|
|
|
|
|
154
|
230910
|
All goods
|
5.5
|
|
|
|
|
|
155
|
24011050 to
|
All goods
|
8.2
|
24011080
|
|
|
|
|
156
|
24012050 to
|
All goods
|
8.2
|
24012080
|
|
|
|
|
157
|
24031010 to
|
| |
(c) iron and steel,
|
|
|
|
|
|
|
|
(d) wood, or
|
|
|
|
|
(e) aluminum
|
|
|
803
|
9701 to 9703
|
All goods
|
2.7
|
|
|
|
|
|
|
804
|
9704
|
All goods
|
0.0
|
|
|
|
|
|
|
|
|
805
|
9705 to 9706
|
All goods
|
2.7
|
|
|
|
|
|
|
|
|
806
|
980100
|
All goods
|
2.0”.
|
|
|
|
|
|
|
|
|
2. This notification shall come into force with effect from the 1st day of April, 2018.
[F. No. 354/199/2009-TRU]
(Ruchi Bisht)
Under Secretary to Government of India
Note.- The principal notification No. 69/2011-Customs, dated the 29th July, 2011, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 593 (E), dated the 29th July, 2011 and was last amended vide notification No. 94/2017 – Customs dated the 22nd December, 2017 vide number G.S.R. 1579(E), dated the 22nd December, 2017.
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Inspection of goods in movement, Sec 68 of CGST Act, 2017
Section 67 of CGST Act, 2017 Power of inspection, search and seizure
Section 20 of IGST Act,2017 Application of provisions
Tax wrongfully collected and paid to Central Government or State Government, IGST Act,2017
Zero rated supply, section 16 of IGST Act,2017
All goods
|
8.2
|