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Notes


Sub-Heading Notes

Reference by Customs Tariff Notification No: 21/01.03.2002 (S.No. 156)

Light weight coated paper for magazines
Light weight coated paper weighing upto 70 g/m2 imported by actual users for printing or magazines (Special. CVD exempted by S. No. 62 of 20/01.03.2006)
Additional duty exempted by S. No. 96 of 04-CE 01.03.2006

Basic Customs Duty : 5
Additional duty (CVD) : 0
Special Additional Duty : 0

CET Schedule
Additional duty by heading 48.10 of Central Excise Tariff Schedule. Paper in the heading also attracts a Cess of 125% on landed value of goods (cif price + basic customs duty) under the Industries Development and Regulation Act, 1951.

CVD on Paper
All goods falling under heading 4802, 4804, 4805, 4807, 4808 or 4810

Additional duty (CVD) : 12
 

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What is New?

Date: 21-04-2026
NOTIFICATION No. 01/2026 – Central Tax
Seeks to extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026

Date: 01-04-2026
Notification No. 12/2026–Customs
Seeks to exempt BCD on certain commodities

Date: 01-04-2026
Notification No. 13/2026–Customs
Seeks to exempt AIDC on certain commodities

Date: 30-03-2026
Notification No. 08/2026-Customs
Seeks to further amend notification 45/2017-Customs dated 30.06.2017

Date: 27-03-2026
Notification No. 05/2026-Central Excise
Corrigendum to Notification No. 06/2026-Central Excise dated 26.03.2026

Date: 27-03-2026
Corrigendum
Corrigendum to Notification No. 11/2026-Central Excise dated 26.03.2026

Date: 26-03-2026
Notification No. 11/2026-Central Excise
Seeks to prescribe rates of Road and Infrastructure Cess for petrol and diesel, when cleared for exports

Date: 26-03-2026
Notification No. 12/2026-Central Excise
Seeks to amend notification No.4/2019-Central Excise to exclude the provisions of the notification on petrol and diesel when cleared for exports.

Date: 26-03-2026
Notification No. 13/2026- Central Excise
Seeks to rescinderst while notification

Date: 26-03-2026
Notification No. 06/2026-Central Excise
Seeks to levy Special Additional Excise Duty on export of petrol and diesel.



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