THE CUSTOMS TARIFF ACT 1975 (Notification)
-

Body

Bill No. 17 of 2023

EXTRACT OF THE FINANCE BILL, 2023 FOR Customs

BILL

to give effect to the financial proposals of the Central Government for the financial year 2023-2024.

BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India as follows:-

CHAPTER I

PRELIMINARY

1. Short title and commencement.

(1) This Act may be called the Finance Act, 2023.

(2) Save as otherwise provided in this Act,-

(a) sections 2 to 127 shall come into force on the 1st day of April, 2023;

(b) sections 128 to 163 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

CHAPTER IV

INDIRECT TAXES

Customs

128. Amendment of section 25.

In the Customs Act, 1962 (52 of 1962.) (hereinafter referred to as the Customs Act), in section 25, in sub-section (4A), after the proviso, the following proviso shall be inserted, namely:--

"Provided further that nothing contained in this subsection shall apply to any such exemption granted to, or in relation to,--

(a) any multilateral or bilateral trade agreement;

(b) obligations under international agreements, treaties, conventions or such other obligations including with respect to United Nations agencies, diplomats and international organisations;

(d) schemes under the Foreign Trade Policy;

(e) the Central Government schemes having validity of more than two years;

(f) re-imports, temporary imports, goods imported as gifts or personal baggage;

(g) any duty of customs under any law for the time being in force, including integrated tax leviable under sub-section (7) of section 3 of the Customs Tariff Act,1975 (51 of 1975.), other than duty of customs leviable under section 12.".

129. Amendment of section 65.

In the Customs Act, in section 65, in sub-section (1), for the words "subject to", the words, figures and letter "subject to the provisions of section 65A and" shall be substituted.

130. Insertion of new section 65A.

After section 65 of the Customs Act, the following section shall be inserted, namely:-

"65A. Goods brought for operations in warehouse to have ordinarily paid certain taxes.

(1) Notwithstanding anything to the contrary contained in this Act or the Customs Tariff Act, 1975 (51 of 1975.), the following provision shall, with effect from such date as may be notified by the Central Government, apply to goods in relation to which any manufacturing process or other operations in terms of section 65 may be carried out, namely:-

(A) the dutiable goods, which are deposited in the warehouse shall be goods on which the integrated tax under sub-section (7) and the goods and services tax compensation cess under sub-section (9), of section 3 of the Customs Tariff Act, 1975 (51 of 1975.) have been paid, and only for the purpose of the duty payable, other than the said tax and cess paid, such dutiable goods shall be warehoused goods;

(B) the dutiable goods shall be permitted to be removed for the purpose of deposit in the warehouse, where-

(i) in respect of the goods, an entry thereof has been made by presenting electronically on the customs automated system, a bill of entry for home consumption under section 46 and the goods have been assessed to duty under section 17 or section 18, as the case may be, in accordance with clause (a) of subsection (1) of section 15;

(ii) the integrated tax under sub-section (7), and the goods and services tax compensation cess under sub-section (9), of section 3 of the Customs Tariff Act, 1975 (51 of 1975) have been paid in accordance with section 47;

(iii) on removal of the goods from another warehouse in terms of section 67, a bill of entry for home consumption under clause (a) of section 68 has been presented and the integrated tax under sub-section (7), and the goods and services tax compensation cess under sub-section (9), of section 3 of the Customs Tariff Act, 1975 (51 of 1975) have been paid before the goods are so removed from that other warehouse;

(iv) the provisions of section 59, subject to the following modifications therein, have been complied with, namely: -

(a) for the words "bill of entry for warehousing", the words "bill of entry for home consumption" shall be substituted; and

(b) for the words "amount of the duty assessed", the words "amount of duty assessed, but not paid" shall be substituted;

(C) the duty payable in respect of warehoused goods referred to in clause (A), to the extent not paid, is paid before the goods are removed from the warehouse in such manner as may be prescribed.

(2) The provisions of sub-section (1) shall not apply for the purpose of manufacturing process or other operations in terms of section 65 to dutiable goods which have been deposited in the warehouse or permitted to be removed for deposit in the warehouse prior to the date notified under that sub-section.

(3) The Central Government may, if it considers necessary or expedient, and having regard to such criteria, including but not limited to, the nature or class or categories of goods, or class of importers or exporters, or industry sector, exempt, by notification, such goods in relation to which any manufacturing process or other operations in terms of section 65 may be carried out, as may be specified in the notification, from the application of this section.".

131. Amendment of section 127C.

In the Customs Act, in section 127C, after sub-section (8), the following sub-section shall be inserted, namely: -

"(8A) The order under sub-section (5) shall be passed within a period of nine months from the last day of the month in which the application under section 127B is made, and if, no order is passed within the said period, the settlement proceedings shall abate, and the adjudicating authority before whom the proceeding at the time of making the application was pending shall dispose of the application in accordance with the provisions of this Act as if no application under the said section had been made:

Provided that the period specified under this sub-section may, for reasons to be recorded in writing, be extended by the Settlement Commission for a further period not exceeding three months:

Provided further that in respect of any application pending under sub-section (5) as on the date on which the Finance Bill, 2023 receives the assent of the President, the said period of nine months shall be reckoned from the date on which the said Finance Bill receives the assent of the President.".

132. Amendment of section 157.

In the Customs Act, in section 157, in sub-section (2), after clause (c), the following clause shall be inserted, namely: -

"(ca) the manner and conditions for payment of duty and removal of goods under clause (C) of sub-section (1) of section 65A;".

133. Amendment of section 159.

In the Customs Act, in section 159, after the figures "43,", the figures and letter "65A," shall be inserted.'

Customs tariff

134. Amendment of sections 9, 9A and 9C.

In the Customs Tariff Act, 1975 (51 of 1975.), (hereinafter referred to as the Customs Tariff Act), with effect from the 1st day of January, 1995,-

(i) in section 9,-

(a) in sub-section (6), in the first proviso, for the words "in a review", the words "on consideration of a review" shall be substituted;

(b) in sub-section (7), the words "and determined" shall be omitted;

(ii) in section 9A,-

(a) in sub-section (5), in the first proviso, for the words "in a review", the words "on consideration of a review" shall be substituted;

(b) in sub-section (6), the words "and determined" shall be omitted;

(iii) in section 9C,-

(a) in sub-section (1), the words "order of" shall be omitted;

(b) in sub-section (2), for the word "order", the words "determination or review" shall be substituted;

(d) after sub-section (5), the following Explanation shall be inserted, namely:-

'Explanation.-For the purposes of this section, "determination" or "review" means the determination or review done in such manner as may be specified in the rules made under sections 8B, 9, 9A and 9B.'.

135. Amendment of First Schedule.

In the Customs Tariff Act (51 of 1975), the First Schedule shall--

(a) be amended in the manner specified in the Second Schedule;

(b) be also amended in the manner specified in the Third Schedule;

(d) with effect from the 1st April, 2023, be also amended in the manner specified in the Seventh Schedule.

136. Amendment of Second Schedule.

In the Customs Tariff Act, the Second Schedule shall, with effect from the 1st May, 2023, be amended in the manner specified in the Fifth Schedule.

THE SECOND SCHEDULE

[See section 126 (a)]

In the First Schedule to the Customs Tariff Act,-

Tariff Item	Description of	Unit	Rate of duty
	goods		Standard	Preferential
(1)	(2)	(3)	(4)	(5

(1) in Chapter 29,-

(i) for the entry in column (4) occurring against tariff item 2902 50 00, the entry "2.5%" shall be substituted;

(ii) for the entry in column (4) occurring against tariff item 2903 21 00, the entry "2.5%" shall be substituted;

(2) in Chapter 40, for the entry in column (4) occurring against all the tariff items of heading 4005, the entry "25% or Rs. 30 per kg., whichever is lower" shall be substituted;

(3) in Chapter 71,-

(i) for the entry in column (4) occurring against all the tariff items of headings 7113 and 7114, the entry "25%" shall be substituted;

(ii) for the entry in column (4) occurring against all the tariff items of heading 7117, the entry "25% or Rs. 600 per kg., whichever is higher" shall be substituted;

(4) in Chapter 84, for the entry in column (4) occurring against tariff item 8414 60 00, the entry "15%" shall be substituted;

(5) in Chapter 87, for the entry in column (4) occurring against tariff item 8712 00 10, the entry "35%" shall be substituted;

(6) in Chapter 95, for the entry in column (4) occurring against all the tariff items of heading 9503, the entry "70%" shall be substituted.

THE THIRD SCHEDULE

[See section 126 (b)]

In the First Schedule to the Customs Tariff Act,-

(1) in Chapter 40, for the entry in column (4) occurring against tariff item 4011 30 00, the entry "2.5%" shall be substituted;

(2) in Chapter 71,-

(i) for the entry in column (4) occurring against all the tariff items of heading 7106, the entry "10%" shall be substituted;

(ii) for the entry in column (4) occurring against tariff item 7107 00 00, the entry "10%" shall be substituted;

(iii) for the entry in column (4) occurring against all the tariff items of heading 7108, the entry "10%" shall be substituted;

(iv) for the entry in column (4) occurring against tariff item 7109 00 00, the entry "10%" shall be substituted;

(v) for the entry in column (4) occurring against tariff items 7110 11 10, 7110 11 20, 7110 19 00, 7110 21 00, 7110 29 00, 7110 41 00 and 7110 49 00, the entry "10%" shall be substituted;

(vi) for the entry in column (4) occurring against tariff item 7111 00 00, the entry "10%" shall be substituted;

(vii) for the entry in column (4) occurring against all the tariff items of heading 7112, the entry "10%" shall be substituted;

(viii) for the entry in column (4) occurring against all the tariff items of heading 7118, the entry "10%" shall be substituted;

(3) in Chapter 88, for the entry in column (4) occurring against tariff items 8802 20 00, 8802 30 00 and 8802 40 00, the entry "2.5%" shall be substituted;

(4) in Chapter 98,-

(a) in heading 9801, in column (2),-

(i) for item (3), the following item shall be substituted, namely:-

"(3) Power project, other than solar power plant or solar power project";

(ii) in item (6), for the words "Such other projects", the words "Such other projects, other than solar power plant or solar power project," shall be substituted;

(b) in sub-heading 9801 00, in column (2),-

(i) for item (3), the following item shall be substituted, namely:-

"(3) power project, other than solar power plant or solar power project";

(ii) in item (6), for the words "such other projects", the words "such other projects, other than solar power plant or solar power project," shall be substituted;

(c) for the entry in column (2) occurring against tariff item 9801 00 13, the following entry shall be substituted, namely:-

"---- For power project, other than solar power plant or solar power project";

(d) for the entry in column (2) occurring against tariff item 9801 00 19, the following entry shall be substituted, namely:-

"---- For other projects, other than solar power plant or solar power project".

THE FOURTH SCHEDULE

[See section 126 (c)]

In the First Schedule to the Customs Tariff Act,-

(1) in the General Explanatory Notes, in paragraph 1, after the portion beginning with the words 'Where the description of an article or group of articles' and ending with the words 'the article or group of articles which has "-" or "--".', the following shall be inserted, namely:-

'Where the description of an article or group of articles is preceded by "----", 'in addition to being a sub-classification of "-" or "--", the said article or group of articles may also be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has "---".';

(2) for the List of Abbreviations Used, the following shall be substituted, namely:-

"LIST OF ABBREVIATIONS USED

Abbreviations	For
AC	Alternating Current
Amps	Ampere(s)
ASTM	American Society for Testing Materials
Bq	Becquerel(s)
Bq/g	Becquerel(s) per gram
°C	Degree(s) Celsius
cc	Cubic centimetre(s)
cg	Centigram(s)
Ci/g	Curie per gram
C.I.F.	Cost, Insurance and Freight
c/k	Carats (1 metric carat = 2 x 10-4 kg)
cm	Centimetre(s)
cm²	Square centimetre(s)
cm³	Cubic centimetre(s)
cN	Centinewton(s)
DC	Direct Current
dyne/cm	Dyne per centimetre
g	Gram(s)
g/cm³	Gram per cubic centimetre
g/m²	Gram per square metre
gi F/S	Gram of fissile isotopes
g.v.w.	Gross vehicle weight
Gy	Gray
HP	Horse Power
Hz	Hertz
IR	Infra-red
K	Kelvin
kcal	Kilocalorie(s)
kcal/kg	Kilocalorie(s) per kilogram
kg	Kilogram(s)
kgf	Kilogram force
kN	Kilonewton(s)
kN/m	Kilonewton(s) per metre
kPa	Kilopascal(s)
kPa. m²/g	Kilopascal square metre per gram
kV	Kilovolt(s)
kVA	Kilovolt(s) - ampere(s)
kvar	Kilovolt(s) - ampere(s) - reactive
kW	Kilowatt(s)
kWh	Kilowatt hours
l	Litre(s)
m	Metre(s)
m-	Meta-
m²	Square metre(s)
m³	Cubic metre(s)
m³/h	Cubic metre(s) per hour
µCi	Microcurie
mm	Millimetre
mN	Millinewton(s)
mPa	Millipascal(s)
mT	Metric tonne
MW	Megawatt(s)
N	Newton(s)
N/m	Newton(s) per metre
No.	Number
o-	Ortho-
P-	Para-
pa	Number of pairs
RAD	Radiation absorbed dose
Rs.	Rupees
sq.	Square
SWG	Standard wire gauge
t	Tonne(s)
Tu	Thousand in number
u	Number
US$	US Dollar
UV	Ultra-violet
V	Volt(s)
vol.	Volume
W	Watt(s)
%	Percent
x°	X degree(s)
1000 kWh	1000 kilowatt hours";

Tariff Item	Description of goods	Unit	Rate of duty
(1)	(2)	(3)	Standard (4)	Preferential (5)

(3) in Chapter 3,-

(i) in heading 0302,-

(a) for sub-heading 0302 91, tariff item 0302 91 10 and the entries relating thereto, the following shall be substituted, namely:-

"0302 91 00

-- Livers, roes and milt

kg.

30%

-";

(b) for sub-heading 0302 92, tariff item 0302 92 10 and the entries relating thereto, the following shall be substituted, namely:-

"0302 92 00

-- Shark fins

kg.

30%

-";

(ii) in heading 0303, for sub-heading 0303 92, tariff item 0303 92 10 and the entries relating thereto, the following shall be substituted, namely:-

"0303 92 00

-- Shark fins

kg.

30%

-";

(iii) in heading 0307, after tariff item 0307 43 30 and the entries relating thereto, the following

shall be inserted, namely:-

"0307 43 90

--- Other

kg.

30%

-";

(iv) in heading 0308, after tariff item 0308 30 20 and the entries relating thereto, the following shall be inserted, namely:-

"0308 30 90

--- Other

kg.

30%

-";

(4) in Chapter 4, in heading 0406, for tariff item 0406 10 00 and the entries relating thereto, the following shall be substituted, namely:-

"0406 10	- Fresh (unripened or uncured) cheese, including whey cheese, and curd
0406 10 10	--- Mozzarella cheese	kg.	30%	-
0406 10 90	--- Other	kg.	30%	-";

(5) in Chapter 9, in heading 0910, for tariff items 0910 99 29 to 0910 99 39 and the entries relating thereto, the following shall be substituted, namely:-

"0910 99 29	---- Other	kg.	30%	-
0910 99 30	--- Husk	kg.	30%	-";

(6) in Chapter 10, in heading 1008,-

(i) after tariff item 1008 21 30 and the entries relating thereto, the following shall be inserted, namely:-

"1008 21 40	--- Barnyard (Echinochloa esculenta (L.))	kg.	50%	-
1008 21 50	--- Proso (Panicum miliaceum (L.))	kg.	50%	-
1008 21 60	--- Foxtail (Setaria italica (L.))	kg.	50%	-
1008 21 70	--- Kodo (Paspalum scrobiculatum (L.))	k g .	50%	-
1008 21 80	--- Little (Panicum sumatrense (L.)) --- Other :	k g .	50%	-
1008 21 91	---- Amaranth (Amaranthus (L.))	k g .	50%	-
1008 21 99	---- Other	k g .	50%	-";

(ii) after tariff item 1008 29 30 and the entries relating thereto, the following shall be inserted, namely:-

"1008 29 40	--- Barnyard (Echinochloa esculenta (L.))	kg.	50%	-
1008 29 50	--- Proso (Panicum miliaceum (L.))	kg.	50%	-
1008 29 60	--- Foxtail (Setaria italica (L.))	kg.	50%	-
1008 29 70	--- Kodo (Paspalum scrobiculatum (L.))	kg.	50%	-
1008 29 80	--- Little (Panicum sumatrense (L.)) --- Other :	kg .	50%	-
1008 29 91	--- Amaranth (Amaranthus (L.))	kg .	50%	-
1008 29 99	--- Other	kg .	50%	-";

(7) in Chapter 12, in heading 1211, for sub-heading 1211 90, tariff items 1211 90 11 to 1211 90 99 and the entries relating thereto, the following shall be substituted, namely:-

"1211 90	- Other:
	--- Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp :
1211 90 11	---- Ambrette seeds	kg .	30%	-
1211 90 12	---- Nuxvomica, Dried ripe seeds	kg .	30%	-
1211 90 13	---- Psyllium seeds (isobgul)	kg .	30%	-
1211 90 14	---- Neem seeds	kg .	30%	-
1211 90 15	---- Jojoba seeds	kg .	30%	-
1211 90 16	---- Garcinia	kg .	30 %	-
1211 90 19	---- Other	kg .	30 %	-
	--- Leaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods :
1211 90 21	---- Belladona leaves	kg .	30%	-
1211 90 22	---- Senna leaves and pods	kg .	30%	-
1211 90 23	---- Neem leaves	kg .	30%	-
1211 90 24	---- Gymnema	kg .	30%	-
1211 90 25	---- Cubeb	kg .	30%	-
1211 90 26	---- Pyrethrum	kg .	30%	-
1211 90 29	---- Other	kg .	30%	-
	--- Bark, Husk and Rind:
1211 90 31	---- Cascara sagrada bark	kg.	30%	-
1211 90 32	---- Psyllium husk (isobgol husk)	kg .	30%	-
1211 90 33	---- Gamboge fruit rind	kg.	30%	-
1211 90 34	---- Ashoka (Saraca asoca.)	kg.	30%	-
1211 90 35	---- Arjuna (Terminalia arjuna)	kg.	30%	-
1211 90 39	---- Other	kg .	30 %	-
	--- Roots, Root stalk, Bulb, Corn, Tuber, Stolon and rhizome :
1211 90 41	---- Belladona roots	kg .	30%	-
1211 90 42	---- Galangal rhizomes and roots	kg .	30%	-
1211 90 43	---- Ipecac dried rhizome and roots	kg .	30%	-
1211 90 44	---- Serpentina roots (rowwalfia serpentina and other species of rowwalfias)	kg.	30%	-
1211 90 45	---- Zedovary roots	kg .	30%	-
1211 90 46	---- Kuth root	kg .	30%	-
1211 90 47	---- Sarasaparilla roots	kg.	30%	-
1211 90 48	---- Sweet flag rhizomes	kg.	30%	-
1211 90 49	---- Other	kg .	30%	-
	--- Whole Plant, Aerial Part, Stem, Shoot and Wood:
1211 90 51	---- Sandalwood chips and dust	kg.	30%	-
1211 90 52	---- Vinca rosea herbs	kg.	30%	-
1211 90 53	---- Mint	kg .	30%	-
1211 90 54	---- Agarwood	kg .	30%	-
1211 90 55	---- Chirata	kg .	30%	-
1211 90 56	---- Basil, hyssop, rosemary, sage and savory	kg.	30%	-
1211 90 57	---- Ashwagandha (Withania somnifera)	kg.	30%	-
1211 90 58	---- Giloy (Tinospora cordifolia)	kg.	30%	-
1211 90 59	---- Other	kg .	30%	-
1211 90 90	--- Other	kg .	30%	-";

(8) In Chapter 13,-

(i) in the Note, in clause (g), for the brackets, word and figures "(heading 3006)", the brackets, word and figures "(heading 3822)" shall be substituted;

(ii) in heading 1302,-

(a) for tariff item 1302 32 30 and the entries relating thereto, the following shall be substituted, namely:-

	"--- Guargum:
1302 32 31	---- Chemically treated	kg.	30%	-
1302 32 39	---- Other	kg .	30%	-";

(b) tariff item 1302 32 40 and the entries relating thereto shall be omitted;

(c) for tariff item 1302 39 00 and the entries relating thereto, the following shall be substituted, namely:-

"1302 39	-- Other :
1302 39 10	--- Tamarind Kernel Powder	kg .	30%	-
1302 39 20	--- Kappa carrageenan	kg .	30%	-
1302 39 90	--- Other	kg .	30%	-";

(9) in Chapter 19, in heading 1904, for tariff item 1904 20 00 and the entries relating thereto, the following shall be substituted, namely:-

"1904 20	- Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
1904 20 10	--- With millet content 15% or more by weight	kg.	30%	-
1904 20 90	--- Other	kg.	30%	-";

(10) in Chapter 27, in heading 2701, for tariff item 2701 12 00 and the entries relating thereto, the following shall be substituted, namely:-

"2701 12	-- Bituminous coal:
2701 12 10	--- Coking coal	kg .	5 %	-
2701 12 90	--- Other	kg .	5 %	-";

(11) in Chapter 29,-

(i) in heading 2916, after tariff item 2916 20 10 and the entries relating thereto, the following shall be inserted, namely:-

"2916 20 20

--- Bifenthrin (ISO)

kg .

7.5 %

-";

(ii) in heading 2924, after tariff item 2924 29 60 and the entries relating thereto, the following shall be inserted, namely:-

"2924 29 70

--- Pretilachlor (ISO)

kg .

7.5 %

-";

(iii) in heading 2930,-

(a) for tariff item 2930 20 00 and the entries relating thereto, the following shall be substituted namely:-

"2930 20	- Thiocarbamates and dithiocarbamates .
2930 20 10	--- Cartap Hydrochloride (ISO)	kg .	7.5%	-
2930 20 90	--- Other	kg .	7.5%	-";

(b) after tariff item 2930 90 91 and the entries relating thereto, the following shall be inserted, namely:

"2930 90 92

---- Acephate (ISO)

kg .

7.5%

-";

(iv) in heading 2931, after tariff item 2931 49 20 and the entries relating thereto, the following shall be inserted, namely:-

"2931 49 30

--- Glyphosate (ISO)

kg.

7.5%

-";

(v) in heading 2932, after tariff item 2932 99 10 and the entries relating thereto, the following shall be inserted, namely:-

"2932 99 20

--- Emamectin Benzoate (ISO)

kg.

7.5%

-";

(vi) in heading 2933,-

(a) after tariff item 2933 29 50 and the entries relating thereto, the following shall be inserted, namely:-

"2933 29 60

--- Imidacloprid (ISO)

kg .

7.5 %

-";

(b) after tariff item 2933 39 16 and the entries relating thereto, the following shall be inserted, namely:-

"2933 39 17

---- Chlorantraniliprole (ISO)

kg .

7. 5%

-";

(c) for tariff item 2933 39 19 and the entries relating thereto, the following shall be substituted, namely:-

"2933 39 21	---- Acetamiprid (ISO)	kg .	7.5 %	-
2933 39 22	---- Imazethapyr (ISO)	kg .	7 . 5 %	-
2933 39 29	---- Other	kg .	7.5 %	-";

(d) after tariff item 2933 59 40 and the entries relating thereto, the following shall be inserted, namely:-

"2933 59 50

--- Bispyribac-sodium (ISO)

kg .

10 %

-";

(e) after tariff item 2933 99 10 and the entries relating thereto, the following shall be inserted, namely:-

"2933 99 20

--- Carbendazim (ISO)

kg .

7.5%

-";

(vii) in heading 2934, after tariff item 2934 99 20 and the entries relating thereto, the following shall be inserted, namely:-

"2934 99 30

--- Buprofezin (ISO)

kg .

7.5 %

-";

(viii) in heading 2935, for tariff item 2935 50 00 and the entries relating thereto, the following shall be substituted, namely:-

"2935 50	- Other perfluorooctane sulphonamides:
2935 50 10	--- Flubendiamide (ISO)	kg .	7.5 %	-
2935 50 90	--- Other	kg .	7.5 %	-";

(12) in Chapter 31,-

(i) after Note 6, the following Supplementary Note shall be inserted, namely:-

"Supplementary Note :

(1) In this Chapter, reference to any standard of the Bureau of Indian Standards refers to the last published version of that standard.

Illustration : IS 1459 refers to IS 1459: 2018 and not to IS 1459: 1974.";

(ii) in heading 3102, for tariff item 3102 10 00 and the entries relating thereto, the following shall be substituted, namely:-

"3102 10	- Urea, whether or not in aqueous solution :
3102 10 10	--- Fertilizer grade, conforming to Standard IS 5406	kg.	10%	-
3102 10 90	--- Other	kg .	1 0%	-";

(13) in Chapter 38,-

(i) after Sub-heading Note 4, the following Supplementary Notes shall be inserted, namely:

"Supplementary Notes:-

1. Tariff item 3808 91 41 covers one of the following goods of sub-heading 3808 91 : Acephate (ISO) conforming to IS-12915; Cartap Hydrochloride (ISO) conforming to IS-14159; Imidachloprid (ISO) conforming to IS-15443; Acetamiprid (ISO) conforming to IS-15981.

2. Tariff item 3808 91 42 covers one of the following goods of sub-heading 3808 91 with content by mass greater than 90% : Chlorentraniliprole (ISO); Buprofezin (ISO); Flubendiamide (ISO); Imamectin Benzoate (ISO).

3. Tariff item 3808 91 51 covers only mixtures and preparations of goods of sub-heading 3808 91, containing one or more of the following : Acephate (ISO) conforming to IS-12916; Cartap Hydrochloride (ISO) conforming to IS-14183; Imidachloprid (ISO) conforming to IS-15335; Acetamiprid (ISO) conforming to IS-16328.

4. Tariff item 3808 91 52 covers only mixtures and preparations of goods of sub-heading 3808 91 with content by mass greater than 90%, containing one or more of the following : Chlorentraniliprole (ISO); Buprofezin (ISO); Flubendiamide (ISO); Imamectin Benzoate (ISO).

5. Tariff item 3808 92 60 covers one of the following goods of sub-heading 3808 92 : Carbendazim (ISO) conforming to IS-8445.

6. Tariff item 3808 92 70 covers only mixtures and preparations of goods of sub-heading 3808 92, containing one or more of the following : Carbendazim (ISO) conforming to IS-8446.

7. Tariff item 3808 93 61 covers one of the following goods of sub-heading 3808 93 : Pretilachlor (ISO) conforming to IS-15158; Glyphosate (ISO) conforming to IS-12502.

8. Tariff item 3808 93 62 covers one of the following goods of sub-heading 3808 93 with content by mass greater than 90% : Bispyribac sodium (ISO); Imazethapyr (ISO).

9. Tariff item 3808 93 71 covers only mixtures and preparations of goods of sub-heading 3808 93, containing one or more of the following : Pretilachlor (ISO) conforming to IS-15160.

10. Tariff item 3808 93 72 covers only mixtures and preparations of goods of sub-heading 3808 93 with content by mass greater than 90%, containing one or more of the following : Bispyribac sodium (ISO); Imazethapyr (ISO).";

(ii) in heading 3808,-

(a) after tariff item 3808 91 37 and the entries relating thereto, the following shall be inserted, namely:-

	"--- Goods specified in Supplementary Note 1 and 2 to this Chapter:
3808 91 41	---- Goods specified in Supplementary Note 1 to this Chapter	kg.	10%	-
3808 91 42	---- Goods specified in Supplementary Note 2 to this Chapter	kg.	10%	-
	--- Goods specified in Supplementary Note 3 and 4 to this Chapter :
3808 91 51	---- Goods specified in Supplementary Note 3 to this Chapter	kg.	10%	-
3808 91 52	---- Goods specified in Supplementary Note 4 to this Chapter	kg.	10%	-";

(b) after tariff item 3808 92 50 and the entries relating thereto, the following shall be inserted, namely:-

"3808 92 60	--- Goods specified in Supplementary Note 5 to this Chapter	kg.	10%	-
3808 92 70	--- Goods specified in Supplementary Note 6 to this Chapter	kg.	10%	-";

(c) after tariff item 3808 93 50 and the entries relating thereto, the following shall be inserted, namely:-

	"--- Goods specified in Supplementary Note 7 and 8 to this Chapter:
3808 93 61	---- Goods specified in Supplementary Note 7 to this Chapter	kg.	10%	-
3808 93 62	---- Goods specified in Supplementary Note 8 to this Chapter	kg.	10%	-
	--- Goods specified in Supplementary Note 9 and 10 to this Chapter :
3808 93 71	---- Goods specified in Supplementary Note 9 to this Chapter	kg.	10%	-
3808 93 72	---- Goods specified in Supplementary Note 10 to this Chapter	kg.	10%	-";

(14) in Chapter 39, in heading 3915, after tariff item 3915 90 75 and the entries relating thereto, the following shall be inserted, namely:-

"3915 90 79

---- Others

kg.

7.5%

-";

(15) in Chapter 48, in heading 4811, for tariff item 4811 90 94 and the entries relating thereto, the following shall be substituted, namely:-

"4811 90 94	---- Thermal paper in jumbo rolls (of size 1 m and above in width and 5,000 m and above in length)	kg.	10%	-
4811 90 95	---- Thermal paper in jumbo rolls (of size 1 m and above in width and less than 5,000 m in length)	kg.	10%	-
4811 90 96	---- Thermal paper in rolls of size less than 1 m in width	kg.	10%	-";

(16) in Chapter 52, in heading 5201, for tariff item 5201 00 20 and the entries relating thereto, the following shall be substituted, namely:-

	"--- Other:
5201 00 21	---- Of staple length not exceeding 20.0 mm	kg.	5%	-
5201 00 22	---- Of staple length exceeding 20.0 mm but not exceeding 24.5 mm	kg.	5%	-
5201 00 23	---- Of staple length exceeding 24.5 mm but not exceeding 27.0 mm	kg.	5%	-
5201 00 24	---- Of staple length exceeding 27.0 mm but not exceeding 32.0 mm	kg.	5%	-
5201 00 25	---- Of staple length exceeding 32.0 mm	kg.	5%	-";

(17) in Chapter 54, in heading 5402,-

(i) for tariff item 5402 11 10 and the entries relating thereto, the following shall be substituted, namely:-

"5402 11 00

-- Of aramids

kg.

-";

(ii) for sub-heading 5402 59, tariff item 5402 59 90 and the entries relating thereto, the following shall be substituted, namely:-

"5402 59 00

-- Other

kg.

-";

(18) in Chapter 57, in heading 5702, after tariff item 5702 39 20 and the entries relating thereto, the following shall be inserted, namely:-

"5702 39 90

--- Other

20%

-";

(19) in Chapter 61, in heading 6115, for sub-heading 6115 21 and the entries relating thereto, the following shall be substituted, namely:-

"- Other panty hose and tights :";

(20) in Chapter 62,-

(i) in heading 6213,-

(a) for the entry in column (2) occurring against sub-heading 6213 90, the following shall be substituted, namely:-

"- Of other textile materials :";

(b) for the entry in column (2) occurring against tariff item 6213 90 90, the following shall be substituted, namely:-

"--- Other" ;

(ii) in heading 6217,-

(a) for the entry in column (2) occurring against tariff item 6217 10 10, the following shall be substituted, namely:-

"--- For articles of apparel, of cotton";

(b) for the entry in column (2) occurring against tariff item 6217 10 20, the following shall be substituted, namely:-

"--- For articles of apparel, of synthetic fibres";

(c) for the entry in column (2) occurring against tariff item 6217 10 30, the following shall be substituted, namely:-

"--- For articles of apparel, of wool";

(d) for the entry in column (2) occurring against tariff item 6217 10 40, the following shall be substituted, namely:-

"--- For articles of apparel, of silk";

(e) for the entry in column (2) occurring against tariff item 6217 10 50, the following shall be substituted, namely:-

"--- For articles of apparel, of regenerated fibres";

(f) for the entry in column (2) occurring against tariff item 6217 10 60, the following shall be substituted, namely:-

"--- For articles of apparel, of other fibres";

(g) for the entry in column (2) occurring against tariff item 6217 10 70, the following shall be substituted, namely:-

"--- Stockings, socks, sockettes and the like, of cotton";

(21) in Chapter 63,-

(i) in heading 6301, for the entry in column (2) occurring against tariff item 6301 20 00, the following shall be substituted, namely:-

"- Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair";

(ii) in heading 6304, for the entry in column (2) occurring against tariff item 6304 20 00, the following shall be substituted, namely:-

"- Bed nets specified in Sub-heading Note 1 to this Chapter";

(iii) in heading 6310, for tariff items 6310 10 90 to 6310 90 10 and the entries relating thereto, the following shall be substituted, namely:-

"6310 10 90	--- Other	kg.	20%	-
6310 90	- Other:
6310 90 10	--- Woollen rags	kg.	20 %	-";

(22) in Chapter 69,-

(i) in Note 1, in introductive sentence, for the word "shaping:", the word "shaping :" shall be substituted;

(ii) in heading 6907, for sub-heading 6907 30, tariff item 6907 30 10, sub-heading 6907 40, tariff item 6907 40 10 and the entries relating thereto, the following shall be substituted, namely:-

"6907 30 00	- Mosaic cubes and the like, other than those of sub-heading 6907 40	m2	15%	-
6907 40 00	- Finishing ceramics	m2	15%	-";

(23) in Chapter 71,-

(i) after Sub-heading Note 3, the following Supplementary Note shall be inserted, namely:-

"Supplementary Note:

For the purposes of heading 7104, "Diamonds" means-

(a) chemically produced stones which have essentially the same chemical composition and crystal structure as a particular natural diamond and are produced using various methods including High Pressure High Temperature method (HPHT) and Chemical Vapour Deposition method (CVD); or

(b) stones obtained artificially by various means, e.g., agglomerating, pressing or fusing together (usually with the aid of a blow pipe) fragments of natural diamonds which have generally been reduced to a powder.";

(ii) in heading 7104,-

(a) for tariff item 7104 21 00 and the entries relating thereto, the following shall be substituted, namely:-

"7104 21	-- Diamonds :
7104 21 10	--- Industrial	c/k	10%	-
7104 21 20	--- Non-industrial	c/k	10%	-";

(b) for tariff item 7104 91 00 and the entries relating thereto, the following shall be substituted, namely:-

"7104 91	-- Diamonds :
7104 91 10	--- Industrial	c/k	10%	-
7104 91 20	--- Non-industrial	c/k	10%	-";

(iii) in heading 7105, for tariff item 7105 10 00 and the entries relating thereto, the following shall be substituted, namely:-

"7105 10	- Of diamonds :
7105 10 10	--- Of heading 7102	c/k	10%	-
7105 10 20	--- Of heading 7104	c/k	10%	-";

(iv) in heading 7113,-

(a) for tariff items 7113 11 20 and 7113 11 30 and the entries relating thereto, the following shall be substituted, namely:-

	"--- Other jewellery:
7113 11 41	---- Unstudded	kg.	25%	-
7113 11 42	---- Studded with pearls	kg.	25%	-
7113 11 43	---- Studded with diamonds of heading 7102	kg.	25%	-
7113 11 44	---- Studded with diamonds of heading 7104	kg.	25%	-
7113 11 45	---- Studded with other precious and semi-precious stones	kg.	25%	-
7113 11 49	---- Other	kg.	25%	-";

(b) for tariff items 7113 19 10 to 7113 19 50 and the entries relating thereto, the following shall be substituted, namely:-

	"--- Of gold:
7113 19 11	----Unstudded	kg.	25%	-
7113 19 12	----Studded with pearls	kg.	25%	-
7113 19 13	---- Studded with diamonds of heading 7102	kg.	25%	-
7113 19 14	---- Studded with diamonds of heading 7104	kg.	25%	-
7113 19 15	---- Studded with other precious and semi-precious stones	kg.	25%	-
7113 19 19	---- Other	kg .	25%	-
	--- Of platinum :
7113 19 21	---- Unstudded	kg.	25%	-
7113 19 22	---- Studded with pearls	kg.	25%	-
7113 19 23	---- Studded with diamonds of heading 7102	kg.	25%	-
7113 19 24	---- Studded with diamonds of heading 7104	kg.	25%	-
7113 19 25	---- Studded with other precious and semi-precious stones	kg.	25%	-
7113 19 29	---- Other	kg .	25%	-";

(24) in Chapter 84,-

(i) in heading 8414, for tariff item 8414 10 00 and the entries relating thereto, the following shall be substituted, namely:-

"8414 10	- Vacuum pumps:
8414 10 10	--- with maximum flow-rate greater than 5 m³/h (under standard temperature (273 K (0 °C)) and pressure (101.3 kPa) conditions)	u	7.5%	-
8414 10 90	--- Other	u	7.5%	-";

(ii) in heading 8419,-

(a) for tariff items 8419 50 10 to 8419 50 90 and the entries relating thereto, the following shall be substituted, namely:-

	"--- with a heat transfer surface area of greater than 0.15 m², and less than 20 m²:
8419 50 11	---- Shell and tube type	u	7.5%	-
8419 50 12	---- Plate type	u	7.5%	-
8419 50 13	---- Spiral type	u	7.5%	-
8419 50 19	---- Other	u	7.5%	-
	--- Other :
8419 50 91	---- Shell and tube type	u	7.5%	-
8419 50 92	---- Plate type	u	7.5%	-
8419 50 93	---- Spiral type	u	7.5%	-
8419 50 99	---- Other	u	7.5%	-";

(b) for tariff item 8419 89 10 and the entries relating thereto, the following shall be substituted, namely:-

	"--- Pressure vessels, reactors, columns or towers or chemical storage tanks :
8419 89 11	---- Pressure vessels	u	10%	-
8419 89 12	---- Reactors with total internal (geometric) volume greater than 0.1 m³ (100 l) and less than 20 m³ (20000 l)	u	10%	-
8419 89 13	---- Other reactors	u	10%	-
8419 89 14	---- Distillation or absorption columns of internal diameter greater than 0.1 m	u	10%	-
8419 89 15	---- Other distillation or absorption columns	u	10%	-
8419 89 16	---- Chemical storage tanks with a total internal (geometric) volume greater than 0.1 m3 (100 l)	u	10%	-
8419 89 17	---- Other chemical storage tanks	u	10%	-
8419 89 19	---- Other	u	10%	-"-

(25) in Chapter 85,-

(i) in heading 8517,-

(a) for the entry in column (2) occurring against tariff item 8517 62 30, the following shall be substituted, namely:-

"--- Modems (modulators-demodulators) for xDSL based Wireline Telephony";

(b) tariff item 8517 62 40 and the entries relating thereto shall be omitted;

(c) for the entry in column (2) occurring against tariff item 8517 62 70, the following shall be substituted, namely:-

"--- Multiplexers, statistical multiplexers for PDH based Wireline Telephony";

(d) in sub-heading 8517 69,-

(A) tariff item 8517 69 50 and the entries relating thereto shall be omitted;

(B) for the entry in column (2) occurring against tariff item 8517 69 60, the following shall be substituted, namely:-

"--- Set top boxes for gaining access to internet for Wireline Telephony";

(ii) for heading 8524, tariff items 8524 11 00 to 8524 99 00 and the entries relating thereto, the following shall be substituted, namely:-

"8524	FLAT PANEL DISPLAY MODULES, WHETHER OR NOT INCORPORATING TOUCH-SENSITIVE SCREENS
	- Without drivers or control circuits :
8524 11	- - Of liquid crystals :
8524 11 10	- - - For the goods of sub-heading 8471 30 or 8471 41	u	15%	-
8524 11 20	- - - For the goods of sub-heading 8517 13 or 8517 14	u	15%	-
8524 11 30	- - - For the goods of sub-heading 8528 72 or 8528 73	u	15%	-
8524 11 90	- - - Other	u	15%	-
8524 12	-- Of organic light-emitting diodes (OLED) :
8524 12 10	- - - For the goods of sub-heading 8471 30 or 8471 41	u	15%	-
8524 12 20	- - - For the goods of sub-heading 8517 13 or 8517 14	u	15%	-
8524 12 30	- - - For the goods of sub-heading 8528 72 or 8528 73	u	15%	-
8524 12 90	- - - Other	u	15%	-
8524 19	- - Other :
8524 19 10	- - - For the goods of sub-heading 8471 30 or 8471 41	u	15%	-
8524 19 20	- - - For the goods of sub-heading 8517 13 or 8517 14	u	15%	-
8524 19 30	- - - For the goods of sub-heading 8528 72 or 8528 73	u	15%	-
8524 19 90	- - - Other	u	15%	-
	- Other :
8524 91	- - Of liquid crystals :
8524 91 10	- - - For the goods of sub-heading 8471 30 or 8471 41	u	15%	-
8524 91 20	- - - For the goods of sub-heading 8517 13 or 8517 14	u	15%	-
8524 91 30	- - - For the goods of sub-heading 8528 72 or 8528 73	u	15%	-
8524 91 90	- - - Other	u	15%	-
8524 92	-- Of organic light-emitting diodes (OLED) :
8524 92 10	- - - For the goods of sub-heading 8471 30 or 8471 41	u	15%	-
8524 92 20	- - - For the goods of sub-heading 8517 13 or 8517 14	u	15%	-
8524 92 30	- - - For the goods of sub-heading 8528 72 or 8528 73	u	15%	-
8524 92 90	- - - Other	u	15%	-
8524 99	- - Other :
8524 99 10	- - - For the goods of sub-heading 8471 30 or 8471 41	u	15%	-
8524 99 20	- - - For the goods of sub-heading 8517 13 or 8517 14	u	15%	-
8524 99 30	- - - For the goods of sub-heading 8528 72 or 8528 73	u	15%	-
8524 99 90	- - - Other	u	15%	-";

(26) in Chapter 87, in heading 8704, after tariff item 8704 10 10 and the entries relating thereto, the following shall be inserted, namely:-

"8704 10 90

--- Other

40%

-";

THE FIFTH SCHEDULE

(See section 127)

In the Second Schedule to the Customs Tariff Act, for serial numbers 8 and 9 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely :-

Sl. No.	Chapter/heading/ sub-heading/Tariff Item	Description of goods	Rate of duty
(1)	(2)	(3)	(4)
"8.	1202 41	Groundnut in shell	Rs. 1,125 per tonne
9.	1202 42	Groundnut kernel	Rs. 1,500 per tonne".

THE SEVENTH SCHEDULE

[See section 126 (d)]

In the First Schedule to the Customs Tariff Act, in Chapter 90,-

(i) for the entry in column (4) occurring against tariff item 9022 14 10, the entry "15%" shall be substituted;

(ii) for the entry in column (4) occurring against tariff item 9022 14 20, the entry "15%" shall be substituted;

(iii) for the entry in column (4) occurring against tariff item 9022 14 90, the entry "15%" shall be substituted."