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Notes


Chapter Notes

1. Mixtures of the products of headings 0904 to 0910 are to be classified as follows:


[a] Mixtures of two or more of the products of the same heading are to be classified in that heading;


[b] Mixtures of two or more of the products of different headings are to be classified in heading.0910 The addition of other substances to the products of headings 0904 to 0910 (or to the mixtures referred to in Paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those heading. Otherwise such mixtures are not classified in this Chapter; Those constituting mixed condiments or mixed seasonings are classified in heading 2103.


2. This chapter does not cover Cubeb pepper (piper cubeba) or other products of heading 1211.


Other Notes : Year 2009


HS Classification Changes in Year 2007 - Hs Codes 090610 and 091040 and their entries amended by finance Act, 2006.


Preferential Office - In this chapter allows import at a preferential rate of duty from specified areas.


Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.




Other Notes : Year 2008


HS Classification Changes in Year 2007 - Hs Codes 090610 and 091040 and their entries amended by finance Act, 2006.


Preferential Office - In this chapter allows import at a preferential rate of duty from specified areas.


Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.


Other Notes : Year 2007


HS Classification Changes in Year 2007 - Hs Codes 090610 and 091040 and their entries amended by finance Act, 2006.


Preferential Office - In this chapter allows import at a preferential rate of duty from specified areas.


Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.


Other Notes : Year 2006


a. Education Cess : EC of 2% percent on the aggregate of excise and customs duties under Section 91(1) of Finance Act 2004, applicable on all goods in this chapter. Impact of EC included in Additional duty and total duty with EC column.]

 

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What is New?

Date: 12-04-2024
NOTIFICATION No. 09/2024 – CENTRAL TAX
Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024

Date: 10-04-2024
NOTIFICATION No. 08/2024- Central Tax
Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024

Date: 08-04-2024
Notification No 07/2024 – Central Tax
Seeks to provide waiver of interest for specified registered persons for specified tax periods

Date: 04-04-2024
Notification No. 27/2024 - Customs (N.T.)
Exchange Rate Notification No. 27/2024-Cus (NT) dated 04.04.2024-reg

Date: 26-03-2024
Notification No. 24/2024 - Customs (N.T.)
Exchange Rate Notification No. 24/2024-Cus (NT) dated 26.03.2024-reg

Date: 14-03-2024
NOTIFICATION No. 17/2024-Customs
Seeks to amend notification No. 57/2017-Customs dated 30.06.2017 so as to modify BCD rates on certain smart wearable devices.

Date: 12-03-2024
NOTIFICATION No. 15/2024-Customs
Seeks to amend specific tariff items in Chapter 90 of the 1st schedule of Customs Tariff Act, 1975.

Date: 12-03-2024
NOTIFICATION No. 16/2024-Customs
Seeks to amend Notification No. 50/2017-Customs dated 30.06.2017 so as to change the applicable BCD rate on specified parts of medical X-ray machines.

Date: 07-03-2024
Notification No. 18/2024 - Customs (N.T.)
Exchange Rate Notification No. 18/2024-Cus (NT) dated 07.03.2024-reg

Date: 06-03-2024
Notification No. 13/2024-Customs
Seeks to amend notification No. 50/2017- Customs dated 30.06.2017, in order to reduce the BCD on imports of meat and edible offal, of ducks, frozen, subject to the prescribed conditions, with effect from 07.03.2024.



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