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Notes


Chapter Introduction (Excise)

This Chapter does not cover :

(a) footwear or parts of footwear of Chapter 64;

(b) headgear or parts of headgear of Chapter 65; or

(c) articles of Chapter 95 (for example, toys, games, sports requisites).
































Tariff Item Description of good Unit Rate of duty
4501


45011000

45019000
Natural cork, raw simply prepared; waste cork; crushed,
granulated or ground cork


-- Nature cork, raw or simply prepared...................

-- Other..........................


kg.

kg.


12.5%

12.5%
45020000 Natural cork, debacked or roughly squared, or in
rectangular (including square) blocks, plates, sheets or strip
(including sharp-edged blanks for corks or stoppres)
kg. 12.5%
4503


45031000

450390

45039010

45039090
Articles of natural cork

-- Corks and stoppers..............

-- Other.................

-- Shuttlecock cork bottom.................

-- Other................


kg.

kg.

kg..


12.5

12.5

12.5
4504





45041010

45041020

45041090

45049000
Agglomerated cork (with or without a binding substance) and
articles of agglomerated cork


-- Blocks, plates, sheet and strip; titles of any shape; solid
cylinders, including discs :

-- Sheets.............

-- Slabs..............

-- Others.............

-- Others.............






kg.

kg.

kg.






12.5%

12.5%

12.5%

EXEMPTION NOTIFICATIONS

SSI Exemption  for those not availing CENVAT - Exemption to goods falling under Chapter 45 on first  clearance  of Rs. one crore and fifty lakh (w.e.f. 1-4-2007) when total  clearance not exceeding rupees four crores in the preceding financial year.
 

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What is New?

Date: 06-06-2025
Notification No. 13/2025-Customs (ADD)
Seeks to impose Anti Dumping Duty on imports of ‘Insoluble Sulphur’ originating in or exported from China PR and Japan.

Date: 30-05-2025
Notification No. 31/2025-Customs
Seeks to i. extend the specified condition of exemption to imports of Yellow Peas (HS 0713 10 10) to bill of lading issued on or before 31.03.2026; ii. to reduce the basic custom duty on crude soya bean oil (HS Code 15071000), crude sunflower oil (HS Code 15121110), and crude palm oil (HS Code 15111000) from 20% to 10%

Date: 30-05-2025
Notification No. 38/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 26-05-2025
NOTIFICATION No. 37/2025-Customs (N.T.)
Notification of ICD Jalna, Maharashtra u/s. 7(1)(aa) of Customs Act, 1962" and it was issued under Section 7(1)(aa) of Customs Act, 1962

Date: 23-05-2025
Notification No. 30/2025-Customs
Seeks to amend notification No. 55/2022-Customs dated 31.10.2022 to remove the condition required for availing exemption on Bangalore Rose Onion.

Date: 23-05-2025
NOTIFICATION No. 36/2025 - Customs (N.T.)
Amendment in the Notification No. 63-1994-Customs (N.T) dated 21.11.1994 in respect of Land Customs Station, Raxaul

Date: 15-05-2025
Notification No. 34/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 09-05-2025
Notification No. 29/2025-Customs
Seeks to exempt works of art and antiques from Basic Customs Duty

Date: 30-04-2025
Notification No. 02/2025-Customs (CVD)
Seeks to amend Notification No. 05/2024-Customs (CVD) dated the 11th September, 2024 so as to align with changes made vide Finance Act, 2025

Date: 30-04-2025
Notification No. 26/2025-Customs
Seeks to rescind Notification No. 04/2025-Customs dated the 1st February, 2025



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