|
|
<
CUSTOMS Notification No 18 of 2024 dated 14th March, 2024
Seeks to amend notification No. 25/2021- Customs dated 31.03.2021, in order to notify fourth tranche of India-Mauritius CECPA.
The extract of CUSTOMS Notification No. 18/2024- CUSTOMS is given below:
Notification No. 18/2024-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. 18/2024-Customs
New Delhi, the 14th March, 2024
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, Ministry of Finance (Department of Revenue), No.25/2021-Customs, dated the 31st March, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 241 (E), dated the 31st March, 2021, namely :-
In the said notification, -
(i) for TABLE 1, the following Table shall be substituted, namely: -
“TABLE 1
|
S.
|
Tariff item digit
|
Description of goods
|
Rate in % (unless
|
|
|
No.
|
otherwise specified)
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
(3)
|
(4)
|
|
|
|
|
|
|
|
|
1
|
3023900
|
All goods
|
6.00%
|
|
|
|
|
|
|
|
|
2
|
3028990
|
All goods
|
10.00%
|
|
|
|
|
|
|
|
|
3
|
3034300
|
All goods
|
12.90%
|
|
|
|
|
|
|
|
|
4
|
3034400
|
All goods
|
6.00%
|
|
|
|
|
|
|
|
|
|
|
|
257
|
39269039
|
All goods
|
7.00%
|
|
|
|
|
|
|
258
|
39269041
|
All goods
|
7.00%
|
|
|
|
|
|
|
259
|
39269049
|
All goods
|
7.00%
|
|
|
|
|
|
|
260
|
39269051
|
All goods
|
7.00%
|
|
261
|
39269059
|
All goods
|
7.00%
|
|
|
|
|
|
|
262
|
39269061
|
All goods
|
7.00%
|
|
|
|
|
|
|
263
|
39269069
|
All goods
|
7.00%
|
|
|
|
|
|
|
264
|
39269071
|
All goods
|
7.00%
|
|
|
|
|
|
|
265
|
39269079
|
All goods
|
7.00%
|
|
|
|
|
|
|
266
|
39269080
|
All goods
|
7.00%
|
|
|
|
|
|
|
267
|
39269091
|
All goods
|
7.00%
|
|
|
|
|
|
|
268
|
39269099
|
All goods
|
7.00%
|
5
3034600
|
All goods
|
6.00%
|
|
|
|
|
|
|
|
|
6
|
3035700
|
All goods
|
6.00%
|
|
|
|
|
|
|
|
|
7
|
3038300
|
All goods
|
6.00%
|
|
|
|
|
|
|
|
|
8
|
3038990
|
All goods
|
12.90%
|
|
|
|
|
|
|
|
|
9
|
3049900
|
All goods
|
18.00%
|
|
|
|
|
|
|
|
|
10
|
3054900
|
All goods
|
0.00%
|
|
|
|
|
|
|
|
|
11
|
3056990
|
All goods
|
12.90%
|
|
|
|
|
|
|
|
|
12
|
6031100
|
All goods
|
36.00%
|
|
|
13
|
6031200
|
All goods
|
36.00%
|
|
|
|
|
|
|
|
|
14
|
6031300
|
All goods
|
36.00%
|
|
|
|
|
|
|
|
|
15
|
6031400
|
All goods
|
|
|
|
|
|
|
269
|
42021910
|
All goods
|
9.00%
|
|
|
|
|
|
|
270
|
42021920
|
All goods
|
7.00%
|
|
|
|
|
|
|
271
|
42021930
|
All goods
|
7.00%
|
|
|
|
|
|
|
272
|
42021940
|
All goods
|
7.00%
|
|
|
|
|
|
|
273
|
42021950
|
All goods
|
7.00%
|
|
|
|
|
|
|
274
|
42021960
|
All goods
|
7.00%
|
|
|
|
|
|
|
275
|
42021990
|
All goods
|
7.00%
|
|
|
|
|
|
|
276
|
42022110
|
All goods
|
7.00%
|
|
|
|
|
|
|
277
|
42022120
|
All goods
|
7.00%
|
|
|
|
|
|
|
278
|
42022190
|
All goods
|
7.00%
|
|
|
|
|
|
|
279
|
42022910
|
All goods
|
7.00%
|
|
|
|
|
|
|
280
|
36.00%
|
|
|
|
|
|
|
|
|
16
|
6031500
|
All goods
|
36.00%
|
|
|
|
|
|
|
|
|
17
|
15041010
|
All goods
|
18.00%
|
|
|
|
|
|
|
|
|
18
|
15041091
|
All goods
|
18.00%
|
|
|
|
|
|
|
|
|
19
|
15041099
|
All goods
|
18.00%
|
|
|
|
|
|
|
|
|
20
|
15042010
|
Fish Body Oil (Crude)
|
18.00%
|
|
|
|
|
Fish Body Oil (Refined) having following
|
|
|
|
|
quality parameters: (i) Free Fatty Acids <
|
|
|
|
|
0.10% (as Oleic Acid); (ii)Moisture < 0.5%;
|
|
|
|
|
(iii) Perozide value (PV) <10 milli
|
|
|
|
|
equivalent/kg of oil; (iv) Eicosapentaenoic
|
|
|
|
|
Acid EPA + Docosaphexaenoic Acid DHA 5-
|
|
|
21
|
15042020
|
15%
|
18.00%
|
|
|
|
|
|
|
22
|
15042090
|
All goods
|
18.00%
|
|
|
|
|
|
|
23
|
17031000
|
All goods
|
18.00%
|
|
|
|
|
|
|
24
|
19019010
|
All goods
|
0.00%
|
|
|
|
|
|
|
25
|
19019090
|
All goods
|
0.00%
|
|
|
|
|
|
|
26
|
19021100
|
All goods
|
0.00%
|
|
|
|
|
|
|
27
|
19021900
|
All goods
|
18.00%
|
|
|
|
|
|
|
28
|
19022010
|
All goods
|
0.00%
|
|
|
|
|
|
|
29
|
19022090
|
All goods
|
0.00%
|
|
|
|
|
|
|
30
|
19023010
|
All goods
|
0.00%
|
|
|
|
|
|
|
31
|
19023090
|
All goods
|
0.00%
|
|
|
|
|
|
|
32
|
19053100
|
All goods
|
27.00%
|
|
|
|
|
|
|
33
|
19053211
|
All goods
|
27.00%
|
|
|
|
95">
42022990
|
All goods
|
7.00%
|
|
|
|
|
|
|
281
|
42023110
|
All goods
|
7.00%
|
|
|
|
|
|
|
282
|
42023120
|
All goods
|
7.00%
|
|
|
|
|
|
|
283
|
42023190
|
All goods
|
7.00%
|
|
|
|
|
|
|
284
|
42029100
|
All goods
|
7.00%
|
|
|
|
|
|
|
285
|
42029200
|
All goods
|
7.00%
|
|
|
|
|
|
|
286
|
42029900
|
All goods
|
7.00%
|
|
|
|
|
|
|
287
|
42031010
|
All goods
|
6.00%
|
|
|
|
|
|
|
288
|
42031090
|
All goods
|
6.00%
|
|
|
|
|
|
|
289
|
42050011
|
All goods
|
8.00%
|
|
|
|
|
|
|
290
|
42050019
|
All goods
|
8.00%
|
|
|
|
|
|
|
291
|
42050020
|
All goods
|
8.00%
|
|
|
|
&n
|
|
|
34
|
19053219
|
All goods
|
27.00%
|
|
|
|
|
|
|
35
|
19053290
|
All goods
|
27.00%
|
|
|
|
|
|
|
36
|
19059010
|
All goods
|
12.90%
|
|
|
|
|
|
|
37
|
19059020
|
All goods
|
12.90%
|
|
|
|
|
|
|
38
|
19059030
|
All goods
|
12.90%
|
|
|
|
|
|
|
39
|
19059040
|
All goods
|
12.90%
|
|
|
|
|
|
|
40
|
19059090
|
All goods
|
12.90%
|
|
|
|
|
|
|
41
|
20019000
|
All goods
|
0.00%
|
|
|
|
|
|
|
42
|
20071000
|
All goods
|
0.00%
|
|
|
|
|
|
|
43
|
20079910
|
All goods
|
6.00%
|
|
|
|
|
|
|
44
|
20079920
|
All goods
|
6.00%
|
|
|
|
|
|
|
45
|
20079930
|
All goods
|
6.00%
|
|
|
|
|
|
|
46
|
20079940
|
All goods
|
6.00%
|
|
|
|
|
|
|
47
|
20079990
|
All goods
|
6.00%
|
|
|
|
|
|
|
48
|
20082000
|
All goods
|
6.00%
|
|
49
|
20089911
|
All goods
|
15.70%
|
|
|
|
|
|
|
50
|
20089912
|
All goods
|
15.70%
|
|
|
|
|
|
|
51
|
20089913
|
All goods
|
15.70%
|
|
|
|
|
|
|
52
|
20089914
|
All goods
|
15.70%
|
|
|
|
|
|
|
53
|
20089919
|
All goods
|
15.70%
|
|
|
|
|
|
|
54
|
20089991
|
All goods
|
15.70%
|
|
|
|
|
|
|
55
|
20089992
|
All goods
|
15.70%
|
|
|
|
|
|
|
56
|
20089993
|
All goods
|
15.70%
|
|
bsp;
|
|
|
292
|
42050090
|
All goods
|
8.00%
|
|
|
|
|
|
|
293
|
44209010
|
All goods
|
6.00%
|
|
294
|
44209090
|
All goods
|
6.00%
|
|
|
|
|
|
|
295
|
48192010
|
All goods
|
4.30%
|
|
|
|
|
|
|
296
|
48192020
|
All goods
|
4.30%
|
|
|
|
|
|
|
297
|
48192090
|
All goods
|
4.30%
|
|
|
|
|
|
|
298
|
48196000
|
All goods
|
4.30%
|
|
|
|
|
|
|
299
|
48219010
|
All goods
|
6.00%
|
|
|
|
|
|
|
300
|
48219090
|
All goods
|
6.00%
|
|
|
|
|
|
|
301
|
49019900
|
All goods
|
6.00%
|
|
302
|
49119910
|
All goods
|
0.00%
|
|
|
|
|
|
|
303
|
49119920
|
All goods
|
0.00%
|
|
|
|
|
|
| 57
|
20089994
|
All goods
|
15.70%
|
|
|
|
|
|
|
58
|
20089999
|
All goods
|
15.70%
|
|
|
|
|
|
|
59
|
21069011
|
All goods
|
110.00%
|
|
|
|
|
|
|
60
|
21069019
|
All goods
|
110.00%
|
|
|
|
|
|
|
61
|
21069040
|
All goods
|
110.00%
|
|
|
|
|
|
|
62
|
21069050
|
All goods
|
110.00%
|
|
|
|
|
|
|
63
|
21069060
|
All goods
|
110.00%
|
|
|
|
|
|
|
64
|
21069070
|
All goods
|
110.00%
|
|
|
|
|
|
|
65
|
21069080
|
All goods
|
110.00%
|
|
|
|
|
|
|
66
|
21069091
|
All goods
|
110.00%
|
|
|
|
|
|
|
67
|
21069092
|
All goods
|
110.00%
|
|
|
|
|
|
|
68
|
21069099
|
All goods
|
110.00%
|
|
|
304
|
49119990
|
All goods
|
0.00%
|
|
|
|
|
|
|
305
|
52051110
|
All goods
|
12.00%
|
|
|
|
|
|
|
306
|
52054410
|
All goods
|
12.00%
|
|
|
|
|
|
|
307
|
52081230
|
All goods
|
9.00%
|
|
|
|
|
|
|
308
|
52081990
|
All goods
|
15.00%
|
|
|
|
|
|
|
309
|
52082990
|
All goods
|
17.00%
|
|
|
|
|
|
|
310
|
52083990
|
All goods
|
17.00%
|
|
|
|
|
|
|
311
|
52084230
|
All goods
|
17.00%
|
|
|
|
|
|
|
312
|
52084929
|
All goods
|
15.00%
|
|
|
|
|
|
|
313
|
52085990
|
All goods
|
9.00%
|
|
|
|
|
|
|
314
|
52102990
|
All goods
|
17.00%
|
|
|
|
|
|
|
315
|
52111110
|
All goods
|
5.00%
|
|
|
|
|
|
|
316
|
52111900
|
All goods
|
15.00%
|
|
|
|
|
|
|
317
|
52112010
|
All goods
|
17.00%
|
|
|
|
|
|
|
318
|
52113990
|
All goods
|
17.00%
|
|
|
|
|
|
|
319
|
52114130
|
All goods
|
17.00%
|
|
|
|
|
|
|
320
|
52114200
|
All goods
|
17.00%
|
|
|
|
|
|
|
321
|
52114330
|
All goods
|
17.00%
|
|
|
|
|
|
|
322
|
52114990
|
All goods
|
17.00%
|
|
|
|
|
|
|
323
|
52115110
|
All goods
|
17.00%
|
|
|
|
|
|
|
324
|
52115220
|
All goods
|
17.00%
|
|
|
|
|
|
|
325
|
52115990
|
All goods
|
17.00%
|
|
|
|
|
|
|
326
|
54083300
|
All goods
|
17.00%
|
|
|
|
|
|
69
|
22021010
|
All goods
|
6.00%
|
|
|
|
|
|
|
70
|
22021020
|
All goods
|
6.00%
|
|
|
|
|
|
|
71
|
22021090
|
All goods
|
6.00%
|
|
|
|
|
|
|
72
|
22072000
|
All goods
|
6.00%
|
|
|
|
|
|
|
73
|
22090010
|
All goods
|
0.00%
|
|
|
|
|
|
|
74
|
22090020
|
All goods
|
0.00%
|
|
|
|
|
|
|
75
|
22090090
|
All goods
|
0.00%
|
|
|
|
|
|
|
76
|
24049100
|
All goods
|
110.0%
|
|
|
|
|
|
|
77
|
30049011
|
All goods
|
6.00%
|
|
|
|
|
|
|
78
|
30049012
|
All goods
|
6.00%
|
|
|
|
|
|
|
79
|
30049013
|
All goods
|
6.00%
|
|
|
|
|
|
|
80
|
30049014
|
|
|
|
|
|
327
|
55161200
|
All goods
|
17.00%
|
|
|
|
|
|
|
328
|
60024000
|
All goods
|
5.00%
|
|
|
|
|
|
|
329
|
60029000
|
All goods
|
5.00%
|
|
|
|
|
|
|
330
|
60032000
|
All goods
|
5.00%
|
|
|
|
|
|
|
331
|
60041000
|
All goods (of artificial fibres)
|
10.70%
|
|
|
|
|
|
|
|
|
332
|
60062200
|
All goods
|
10.70%
|
|
|
|
|
|
|
333
|
60063200
|
All goods
|
10.70%
|
|
|
|
|
|
|
334
|
63021010
|
All goods
|
15.00%
|
|
|
|
|
|
|
335
|
63021090
|
All goods
|
15.00%
|
|
|
|
|
|
|
336
|
63022110
|
All goods
|
9.00%
|
|
|
|
|
|
|
337
|
63022190
|
All goods
|
17.00%
|
|
All goods
|
6.00%
|
|
|
|
|
|
|
81
|
30049015
|
All goods
|
6.00%
|
|
|
|
|
|
|
82
|
30049021
|
All goods
|
6.00%
|
|
|
|
|
|
|
83
|
30049022
|
All goods
|
6.00%
|
|
|
|
|
|
|
84
|
30049023
|
All goods
|
6.00%
|
|
|
|
|
|
|
85
|
30049024
|
All goods
|
6.00%
|
|
|
|
|
|
|
86
|
30049025
|
All goods
|
6.00%
|
|
|
|
|
|
|
87
|
30049026
|
All goods
|
6.00%
|
|
|
|
|
|
|
88
|
30049027
|
All goods
|
6.00%
|
|
|
|
|
|
|
89
|
30049029
|
All goods
|
6.00%
|
|
90
|
30049031
|
All goods
|
6.00%
|
|
|
|
|
|
|
91
|
30049032
|
All goods
|
6.00%
|
|
|
|
|
|
|
92
|
30049033
|
All goods
|
6.00%
|
|
|
|
|
|
|
93
|
30049034
|
All goods
|
6.00%
|
|
|
|
|
|
|
94
|
30049035
|
All goods
|
6.00%
|
|
|
|
|
|
|
95
|
30049036
|
All goods
|
6.00%
|
|
|
|
|
|
|
96
|
30049039
|
All goods
|
6.00%
|
|
|
|
|
|
|
97
|
30049041
|
All goods
|
6.00%
|
|
98
|
30049042
|
All goods
|
6.00%
|
|
|
|
|
|
|
99
|
30049043
|
All goods
|
6.00%
|
|
|
|
|
|
|
100
|
30049044
|
All goods
|
6.00%
|
|
|
|
|
|
|
101
|
30049045
|
All goods
|
6.00%
|
|
|
|
|
|
|
102
|
30049046
|
All goods
|
6.00%
|
|
|
|
|
|
|
103
|
30049047
|
All goods
|
6.00%
|
|
|
|
|
|
|
104
|
30049048
|
All goods
|
6.00%
|
|
|
|
|
|
|
105
|
30049049
|
All goods
|
6.00%
|
|
|
|
|
|
|
106
|
30049051
|
All goods
|
6.00%
|
|
|
|
|
|
|
107
|
30049052
|
All goods
|
6.00%
|
|
|
|
|
|
|
108
|
30049053
|
All goods
|
6.00%
|
|
|
|
|
|
|
109
|
30049054
|
All goods
|
6.00%
|
|
|
|
|
|
|
110
|
30049055
|
All goods
|
6.00%
|
|
|
|
|
|
|
111
|
30049056
|
All goods
|
6.00%
|
|
|
|
|
|
|
112
|
30049057
|
All goods
|
6.00%
|
|
|
|
|
|
|
113
|
30049058
|
All goods
|
6.00%
|
|
|
|
|
|
|
114
|
30049059
|
All goods
|
6.00%
|
|
|
|
|
|
|
115
|
30049061
|
All goods
|
6.00%
|
|
|
|
p>
|
|
|
|
|
338
|
63022200
|
All goods
|
9.00%
|
|
|
|
|
|
|
339
|
63022900
|
All goods
|
15.00%
|
|
|
|
|
|
|
340
|
63024010
|
All goods
|
15.00%
|
|
|
|
|
|
|
341
|
63024020
|
All goods
|
15.00%
|
|
|
|
|
|
|
342
|
63024030
|
All goods
|
15.00%
|
|
|
|
|
|
|
343
|
63024040
|
All goods
|
15.00%
|
|
|
|
|
|
|
344
|
63024090
|
All goods
|
15.00%
|
|
|
|
|
|
|
345
|
63025110
|
All goods
|
15.00%
|
|
|
|
|
|
|
346
|
63025190
|
All goods
|
15.00%
|
|
|
|
|
|
|
347
|
63041100
|
All goods
|
15.00%
|
|
|
|
|
|
|
348
|
63041910
|
All goods
|
15.00%
|
|
|
|
|
|
|
116
|
30049062
|
All goods
|
6.00%
|
|
|
|
|
|
|
117
|
30049063
|
All goods
|
6.00%
|
|
|
|
|
|
|
118
|
30049064
|
All goods
|
6.00%
|
|
|
|
|
|
|
119
|
30049065
|
All goods
|
6.00%
|
|
|
|
|
|
|
120
|
30049066
|
All goods
|
6.00%
|
|
|
|
|
|
|
121
|
30049067
|
All goods
|
6.00%
|
|
|
|
|
|
|
122
|
30049069
|
All goods
|
6.00%
|
|
|
|
|
|
|
123
|
30049071
|
All goods
|
6.00%
|
|
|
|
|
|
|
124
|
30049072
|
All goods
|
6.00%
|
|
|
|
|
|
|
125
|
30049073
|
All goods
|
6.00%
|
|
|
|
|
|
|
126
|
30049074
|
All goods
|
6.00%
|
|
|
|
|
|
|
127
|
30049075
|
All goods
|
|
|
349
|
63041920
|
All goods
|
5.00%
|
|
|
|
|
|
|
350
|
63041930
|
All goods
|
17.00%
|
|
|
|
|
|
|
351
|
63041940
|
All goods
|
15.00%
|
|
|
|
|
|
|
352
|
63041990
|
All goods
|
17.00%
|
|
|
|
|
|
|
353
|
63049110
|
All goods
|
0.00%
|
|
|
|
|
|
|
354
|
63049120
|
All goods
|
15.00%
|
|
|
|
|
|
|
355
|
63049190
|
All goods
|
15.00%
|
|
|
|
|
|
|
356
|
63049211
|
All goods
|
15.00%
|
|
|
|
|
|
|
357
|
63049219
|
All goods
|
15.00%
|
|
|
|
|
|
|
358
|
63049221
|
All goods
|
15.00%
|
|
|
|
|
|
|
359
|
63049229
|
All goods
|
15.00%
|
|
|
|
|
|
|
360
|
63049231
|
All goods
|
15.00%
|
|
|
|
|
|
|
361
|
63049239
|
All goods
|
15.00%
|
|
|
|
|
|
|
362
|
63049241
|
All goods
|
15.00%
|
|
|
|
|
|
|
363
|
63049249
|
All goods
|
15.00%
|
|
|
|
|
|
|
364
|
63049250
|
All goods
|
15.00%
|
|
|
|
|
|
|
365
|
63049260
|
All goods
|
15.00%
|
|
|
|
|
|
|
366
|
63049270
|
All goods
|
15.00%
|
|
|
|
|
|
|
367
|
63049281
|
All goods
|
15.00%
|
|
|
|
|
|
|
368
|
63049289
|
All goods
|
15.00%
|
|
|
|
|
|
|
369
|
63049291
|
All goods
|
15.00%
|
|
|
|
|
|
|
370
|
63049299
|
All goods
|
15.00%
|
|
|
|
|
|
|
371
|
63049300
|
All goods
|
9.00%
|
|
|
|
|
|
| 6.00%
|
|
|
|
|
|
|
128
|
30049076
|
All goods
|
6.00%
|
|
|
|
|
|
|
129
|
30049077
|
All goods
|
6.00%
|
|
|
|
|
|
|
130
|
30049079
|
All goods
|
6.00%
|
|
131
|
30049081
|
All goods
|
6.00%
|
|
|
|
|
|
|
132
|
30049082
|
All goods
|
6.00%
|
|
|
|
|
|
|
133
|
30049083
|
All goods
|
6.00%
|
|
|
|
|
|
|
134
|
30049084
|
All goods
|
6.00%
|
|
|
|
|
|
|
135
|
30049085
|
All goods
|
6.00%
|
|
|
|
|
|
|
136
|
30049086
|
All goods
|
6.00%
|
|
|
|
|
|
|
137
|
30049087
|
All goods
|
6.00%
|
|
|
|
|
|
|
138
|
30049088
|
All goods
|
6.00%
|
|
139
|
30049089
|
All goods
|
6.00%
|
|
|
>
372
|
63049910
|
All goods
|
15.00%
|
|
|
|
|
|
|
373
|
63049991
|
All goods
|
15.00%
|
|
|
|
|
|
|
374
|
63049992
|
All goods
|
15.00%
|
|
375
|
63049999
|
All goods
|
15.00%
|
|
|
|
|
|
|
376
|
65050090
|
All goods
|
0.00%
|
|
|
|
|
|
|
377
|
70159010
|
All goods
|
6.00%
|
|
|
|
|
|
|
378
|
70159020
|
All goods
|
6.00%
|
|
|
|
|
|
|
379
|
70159090
|
All goods
|
6.00%
|
|
|
|
|
|
|
380
|
71023910
|
All goods
|
6.00%
|
|
|
|
|
|
|
381
|
71023990
|
All goods
|
6.00%
|
|
|
|
|
|
|
382
|
71049900
|
All goods
|
0.00%
|
|
383
|
71131921
|
All goods
|
14.00%
|
|
|
|
|
|
|
384
|
71131960
|
|
|
|
|
140
|
30049091
|
All goods
|
6.00%
|
|
|
|
|
|
|
141
|
30049092
|
All goods
|
6.00%
|
|
|
|
|
|
|
142
|
30049093
|
All goods
|
6.00%
|
|
|
|
|
|
|
143
|
30049094
|
All goods
|
6.00%
|
|
|
|
|
|
|
144
|
30049095
|
All goods
|
6.00%
|
|
|
|
|
|
|
145
|
30049096
|
All goods
|
6.00%
|
|
|
|
|
|
|
146
|
30049099
|
All goods
|
6.00%
|
|
|
|
|
|
|
147
|
30051010
|
All goods
|
0.00%
|
|
|
|
|
|
|
148
|
30051090
|
All goods
|
0.00%
|
|
|
|
|
|
|
149
|
30059010
|
All goods
|
0.00%
|
|
|
|
|
|
|
150
|
30059020
|
All goods
|
0.00%
|
|
|
|
|
|
|
151
|
30059030
|
All goods gn="bottom" width="264">
All goods
|
14.00%
|
|
|
|
|
|
|
385
|
71141110
|
All goods
|
14.00%
|
|
|
|
|
|
|
386
|
71141120
|
All goods
|
14.00%
|
|
|
|
|
|
|
387
|
71141920
|
All goods
|
14.00%
|
|
|
|
|
|
|
388
|
71141930
|
All goods
|
14.00%
|
|
|
|
|
|
|
389
|
71142020
|
All goods
|
14.00%
|
|
|
|
|
|
|
390
|
71142030
|
All goods
|
14.00%
|
|
|
|
|
|
|
391
|
71159010
|
All goods
|
6.00%
|
|
|
|
|
|
|
392
|
71159090
|
All goods
|
6.00%
|
|
|
|
|
|
|
393
|
71161000
|
All goods
|
6.00%
|
|
|
|
|
|
|
394
|
71162000
|
All goods
|
6.00%
|
|
|
|
|
|
|
395
|
71171910
|
All goods
|
14.00%
|
|
|
|
|
|
|
396
|
71171920
|
All goods
|
14.00%
|
|
|
|
|
|
|
397
|
71171990
|
All goods
|
14.00%
|
|
|
|
|
|
|
398
|
71179010
|
All goods
|
14.00%
|
|
|
|
|
|
|
399
|
71179090
|
All goods
|
14.00%
|
|
|
|
|
|
|
400
|
73069011
|
All goods
|
3.00%
|
|
|
|
|
|
|
401
|
73069019
|
All goods
|
3.00%
|
|
|
|
|
|
|
402
|
73069090
|
All goods
|
3.00%
|
|
|
|
|
|
|
403
|
76101000
|
All goods
|
2.00%
|
|
|
|
|
|
|
404
|
85340000
|
All goods
|
0.00%
|
|
|
|
|
|
|
405
|
85365010
|
All goods
|
6.00%
|
|
|
|
|
|
|
406
|
85365020
|
All goods
|
6.00%
|
|
|
|
|
|
|
407
|
85365090
|
All goods
|
6.00%
|
|
|
|
|
|
|
408
|
85369010
|
All goods
|
6.00%
|
|
|
|
|
|
|
409
|
85369020
|
All goods
|
6.00%
|
|
|
|
|
|
|
410
|
85369030
|
All goods
|
6.00%
|
|
|
|
|
|
|
411
|
85369090
|
All goods
|
6.00%
|
|
|
|
|
|
|
412
|
88040010
|
All goods
|
0.00%
|
|
|
|
|
|
|
413
|
88040020
|
All goods
|
0.00%
|
|
|
|
|
|
|
414
|
90014010
|
All goods
|
0.00%
|
|
|
|
|
|
|
415
|
90014090
|
All goods
|
0.00%
|
|
416
|
90015000
|
All goods
|
0.00%
|
|
|
|
|
|
|
417
|
90031100
|
All goods
|
0.00%
|
|
|
|
|
|
|
418
|
90031900
|
All goods
|
0.00%
|
|
|
|
|
|
|
419
|
90039000
|
All goods
|
0.00%
|
|
|
|
|
|
|
420
|
90041000
|
All goods
|
0.00%
|
|
|
|
|
|
|
421
|
90049010
|
All goods
|
0.00%
|
|
|
|
|
|
|
422
|
90049020
|
All goods
|
0.00%
|
|
|
|
|
|
|
423
|
90049090
|
All goods
|
0.00%
|
|
424
|
90182000
|
All goods
|
0.00%
|
|
|
|
|
|
|
425
|
90183100
|
All goods
|
0.00%
|
|
|
|
|
|
|
426
|
90183210
|
All goods
|
0.00%
|
|
|
|
|
|
|
427
|
90183220
|
All goods
|
0.00%
|
|
|
|
|
|
|
428
|
90183230
|
All goods
|
0.00%
|
|
|
|
|
|
|
429
|
90183290
|
All goods
|
0.00%
|
|
|
|
|
|
|
430
|
90183910
|
All goods
|
0.00%
|
|
|
|
|
|
|
431
|
90183920
|
All goods
|
0.00%
|
|
|
|
|
|
|
432
|
90183930
|
All goods
|
0.00%
|
|
|
|
|
|
|
433
|
90183990
|
All goods
|
0.00%
|
|
|
|
|
|
|
434
|
90185010
|
All goods
|
0.00%
|
|
|
|
|
|
|
435
|
90185020
|
All goods
|
0.00%
|
|
|
|
|
|
|
436
|
90185030
|
All goods
|
0.00%
|
|
|
|
|
|
|
437
|
90185090
|
All goods
|
0.00%
|
|
|
|
|
|
|
438
|
90189011
|
All goods
|
4.50%
|
|
|
|
|
|
|
439
|
90189012
|
All goods
|
4.50%
|
|
|
|
|
|
|
440
|
90189019
|
All goods
|
4.50%
|
|
|
|
|
|
|
441
|
90189021
|
All goods
|
4.50%
|
|
|
|
|
|
|
442
|
90189022
|
All goods
|
4.50%
|
|
|
|
|
|
|
443
|
90189023
|
All goods
|
4.50%
|
|
|
|
|
|
|
444
|
90189024
|
All goods
|
4.50%
|
|
|
|
|
|
|
445
|
90189025
|
All goods
|
4.50%
|
|
|
|
|
|
|
446
|
90189029
|
All goods
|
4.50%
|
|
|
|
|
|
|
447
|
90189031
|
All goods
|
4.50%
|
|
|
|
|
|
|
448
|
90189032
|
All goods
|
4.50%
|
|
|
|
|
|
|
449
|
90189041
|
All goods
|
4.50%
|
|
|
|
|
|
|
450
|
90189042
|
All goods
|
4.50%
|
|
|
|
|
|
|
451
|
90189043
|
All goods
|
4.50%
|
|
|
|
|
|
|
452
|
90189044
|
All goods
|
4.50%
|
|
|
|
|
|
|
453
|
90189091
|
All goods
|
4.50%
|
|
|
|
|
|
|
454
|
90189092
|
All goods
|
4.50%
|
|
|
|
|
|
|
455
|
90189093
|
All goods
|
4.50%
|
|
|
|
|
|
|
456
|
90189094
|
All goods
|
4.50%
|
|
457
|
90189095
|
All goods
|
4.50%
|
|
|
|
|
|
|
458
|
90189096
|
All goods
|
4.50%
|
|
|
|
|
|
|
459
|
90189097
|
All goods
|
4.50%
|
|
|
|
|
|
|
460
|
90189098
|
All goods
|
4.50%
|
|
|
|
|
|
|
461
|
90189099
|
All goods
|
4.50%
|
|
|
|
|
|
|
462
|
90212900
|
All goods
|
1.50%
|
|
|
|
|
|
|
463
|
91031000
|
All goods
|
4.00%
|
|
|
|
|
|
|
464
|
91052900
|
All goods
|
10.70%
|
|
465
|
|
|
91081100
|
All goods
|
0.00%
|
|
|
|
|
|
|
|
|
|
466
|
|
|
91081900
|
All goods
|
0.00%
|
|
|
|
|
|
|
|
|
|
467
|
|
|
91089000
|
All goods
|
0.00%
|
|
|
|
|
|
|
|
|
|
468
|
|
|
91091010
|
All goods
|
4.30%
|
|
|
|
|
|
|
|
|
|
469
|
|
|
91091090
|
All goods
|
4.30%
|
|
|
|
|
|
|
|
|
|
470
|
|
|
91099000
|
All goods
|
4.30%
|
|
|
|
|
|
|
|
|
|
471
|
|
|
91118000
|
All goods
|
0.00%
|
|
|
|
|
|
|
|
|
|
472
|
|
|
91131000
|
All goods
|
0.00%
|
|
|
|
|
|
|
|
|
|
473
|
|
|
91132010
|
All goods
|
0.00%
|
|
|
|
|
|
|
|
|
|
474
|
|
|
91132090
|
All goods
|
0.00%
|
|
|
|
|
|
|
|
|
|
475
|
|
|
91139010
|
All goods
|
6.00%
|
|
|
|
|
|
|
|
|
|
476
|
|
|
91139090
|
All goods
|
6.00%
|
|
|
|
|
|
|
|
|
|
477
|
|
|
91149040
|
All goods
|
0.00%
|
|
|
|
|
|
|
|
|
|
478
|
|
|
91143010
|
All goods
|
6.00%
|
|
|
|
|
|
|
|
|
|
479
|
|
|
91143020
|
All goods
|
6.00%
|
|
|
|
|
|
|
|
|
|
480
|
|
|
91149030
|
All goods
|
0.00%
|
|
|
|
|
|
|
|
|
|
481
|
|
|
91149091
|
All goods
|
0.00%
|
|
|
|
|
|
|
|
|
|
482
|
|
|
91149092
|
All goods
|
0.00%
|
|
|
|
|
|
|
|
|
|
483
|
|
|
95030010
|
All goods
|
12.00%
|
|
|
|
|
|
|
|
|
|
484
|
|
|
95030020
|
All goods
|
12.00%
|
|
|
|
|
|
|
|
|
|
485
|
|
|
95030091
|
All goods
|
12.00%
|
|
|
|
|
|
|
|
|
|
486
|
|
|
95030099
|
All goods
|
12.00%
|
|
|
|
|
|
|
|
|
|
487
|
|
|
96033010
|
All goods
|
2.00%
|
|
|
|
|
|
|
|
|
|
488
|
|
|
96033020
|
All goods
|
2.00%
|
|
|
|
|
|
|
|
|
|
489
|
|
|
96033090
|
All goods
|
2.00%
|
|
|
|
|
|
|
|
|
|
490
|
|
|
96180000
|
All goods
|
2.00%”;
|
|
|
|
|
|
|
|
|
|
|
|
|
(ii)
|
for TABLE 2, the following Table shall be substituted, namely: -
|
|
|
|
|
|
|
|
“TABLE 2
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Extent of tariff
|
|
|
S. No.
|
|
Tariff item
|
Description of goods
|
concessions (percentage
|
|
|
|
of the applied rate of
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
duty)
|
|
|
|
|
|
|
|
|
|
(1)
|
|
(2)
|
(3)
|
(4)
|
|
|
1.
|
|
|
22087011
|
All goods
|
40%
|
|
|
|
|
|
|
|
|
|
|
2.
|
|
|
22087012
|
All goods
|
40%
|
|
|
|
|
|
|
|
|
|
|
3.
|
|
|
22087091
|
All goods
|
40%
|
|
|
|
|
|
|
|
|
|
|
4.
|
|
|
22087092
|
All goods
|
40%
|
|
|
|
|
|
|
|
|
|
|
5.
|
|
|
22089011
|
All goods
|
40%
|
|
|
|
|
|
|
|
|
|
|
6.
|
|
|
22089012
|
All goods
|
40%
|
|
|
|
|
|
|
|
|
|
|
7.
|
|
|
22089019
|
All goods
|
40%
|
|
|
|
|
|
|
|
|
|
|
8.
|
|
|
22089091
|
All goods
|
40%
|
|
|
|
|
|
|
|
|
|
9.
|
22089092
|
All goods
|
40%
|
|
|
|
|
|
|
10.
|
22089099
|
All goods
|
40%”.
|
|
|
|
|
|
- This notification shall come into force on the 1st day of April 2024.
[F. No. CBIC-190354/49/2021-TRU]
(Vikram Vijay Wanere)
Under Secretary
Note: The principal notification No. 25/2021-Customs, dated the 31st March, 2021, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 241(E), dated the 31st March, 2021, and was last amended vide notification No. 36/2023-Customs, dated the 29th April, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R 333(E), dated the 29th April, 2023.
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