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Date: 01-03-2000
Notification No: CUSTOMS Notification No 17/2000
Issuing Authority: Indian Customs  
Type: Tariff
File No:
Subject: Exemption to specified goods when imported into India
Exemption to specified goods when imported into India

Note:  This notification has been rescinded by the Govt. of India through Ministry of Finance (Department of Revenue), Notification No. 63/ 2000- Customs dated 12th May 2000.

Notification No. 17 dated 1st March 2000

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), of Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling under the heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in column (2) of the Table hereto annexed, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of,-

(a) the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table, where the standard rate of duty is leviable; and

(b) the amount calculated at the rate specified a column (4) of the said Table, where the preferential rate of duty is leviable.

Explanation:  For the purposes of this notification, the rate specified in column (3) or column (4), is ad valorem rate, unless otherwise specified.

S. No.

Chapter or heading No. or sub-heading No.

Standard rate

Preferential rate

(1)

(2)

(3)

(4)

1.

1

35%

-

2.

8 (except 0801.31, 0802.11, 0802.12, 0804.10, 0805.10, 0805.30, 0805.40, 0806.10, 0806.20, 0808.10, 0808.20, 0809.40, 0810.90 and 0813.20)

35%

-

3.

0806.20

115%

-

4.

12 (except 12.09 and 1211.90)

35%

-

5.

13 (except 1302.19 and 1302.20)

35%

-

6.

16

35%

-

7.

1702.20, 1702.30, 1702.40, 1702.50, 1702.60, 1702.90 and 1704.90

35%

-

8.

18 (except 18.01)

35%

-

9.

19 (except 1901.10 and 1905.30)

35%

-

10.

20 (except 2004.10, 2009.11 and 2009.19)

35%

-

11.

21 (except 2106.90)

35%

-

12.

2106.90

170%

-

13.

22.01, 22.02 and 22.09

35%

-

14.

2207.10 and 22.08

210%

-

15.

23 (except 2301.20)

35%

-

16.

24

35%

-

17.

25.15, 25.16, 25.19 and 25.23

35%

-

18.

27.09

15%

-

19.

27.12, 2713.12, 2713.20, 2713.90, and 27.15

25%

-

20.

28.23

35%

-

21.

2918.14

35%

-

22.

3206.11 and 3206.19

35%

-

23.

33 (except 3302.10)

35%

-

24.

3302.10

170%

-

25.

34 (except 3402.11, 3402.12, 3402.13, and 3402.19)

35%

-

26.

3402.11, 3402.12, 3402.13, and 3402.19

35%

25%

27.

38.18

Nil

-

28.

40 (except 4001.10, 4001.21, 4001.22, 4001.29, and 4011.30)

35%

-

29.

42

35%

-

30.

43.03 and 43.04

35%

-

31.

44.10, and 44.11

35%

-

32.

46

35%

-

33.

48.12, 48.13, 48.14, 48.15, 48.16, 48.17, 48.18, 48.19, 48.20, 48.21, 48.22, 4823.11, 4823.19, 4823.40, 4823.51, 4823.59, 4823.60, 4823.70, and 4823.90

35%

-

34.

51.05, 51.06, 51.07 and 51.08

20%

-

35.

51.09 and 51.10

35%

-

36.

5111.11

30% or Rs. 155 per sq.mtr. whichever is higher

-

37.

5111.19

30% or Rs. 170 per sq.mtr. whichever is higher

-

38.

5111.20

30% or Rs. 90 per sq.mtr. whichever is higher

-

39.

5111.30

30% or Rs. 85 per sq.mtr. whichever is higher

-

40.

5111.90

30% or Rs. 105 per sq.mtr. whichever is higher

-

41.

5112.11

30% or Rs. 145 per sq.mtr. whichever is higher

-

42.

5112.19

30% or Rs. 175 per sq.mtr. whichever is higher

-

43.

5112.20

30% or Rs. 95 per sq.mtr. whichever is higher

-

44.

5112.30

30% or Rs. 130 per sq.mtr. whichever is higher

-

45.

5112.90

30% or Rs. 155 per sq.mtr. whichever is higher

-

46.

51.13

30% or Rs. 60 per sq.mtr. whichever is higher

-

47.

52.03, 5207.90, 52.08, (except 5208.41, 5208.42, 5208.49, 5208.51, 5208.52, 5208.53, and 5208.59) ,52.09 (except 5209.41, 5209.42, 5209.43, 5209.51, 5209.52, and  5209.59), 52.10 (except 5210.41, 5210.42, 5210.49, 5210.51, 5210.52, and 5210.59, 52.11 (except 5211.41, 5211.42, 5211.43, 5211.51, 5211.52, and  5211.59), 52.12 (except 5212.15, 5212.24 and 5212.25

35%

-

48.

52.04, 52.05 and 52.06

20%

-

49.

5208.41

30% or Rs. 9 per sq.mtr. whichever is higher

-

50.

5208.42

30% or Rs. 27 per sq.mtr. whichever is higher

-

51.

5208.49

35% or Rs. 200 per sq.mtr. whichever is higher

-

52.

5208.51

30% or Rs. 27 per sq.mtr. whichever is higher

-

53.

5208.52

30% or Rs. 14 per sq.mtr. whichever is higher

-

54.

5208.53

30% or Rs. 21 per sq.mtr. whichever is higher

-

55.

5208.59

30% or Rs. 36 per sq.mtr. whichever is higher

-

56.

5209.41

30% or Rs. 145 per sq.mtr. whichever is higher

-

57.

5209.42

30% or Rs. 30 per sq.mtr. whichever is higher

-

58.

5209.43

30% or Rs. 145 per sq.mtr. whichever is higher

-

59.

5209.51 and 5209.52

30% or Rs. 24 per sq.mtr. whichever is higher

-

60.

5209.59

30% or Rs. 50 per sq.mtr. whichever is higher

-

61.

5210.41

30% or Rs. 15 per sq.mtr. whichever is higher

-

62.

5210.42

30% or Rs. 165 per sq.mtr. whichever is higher

-

63.

5210.49

30% or Rs. 185 per sq.mtr. whichever is higher

-

64.

5210.51

30% or Rs. 12 per sq.mtr. whichever is higher

-

65.

5210.52

30% or Rs. 15 per sq.mtr. whichever is higher

-

66.

5210.59

30% or Rs. 12 per sq.mtr. whichever is higher

-

67.

5211.41

30% or Rs. 155 per sq.mtr. whichever is higher

-

68.

5211.42

30% or Rs. 18 per sq.mtr. whichever is higher

-

69.

5211.43

30% or Rs. 165 per sq.mtr. whichever is higher

-

70.

5211.51, 5211.52 and 5211.59

30% or Rs. 12 per sq.mtr. whichever is higher

-

71.

5212.15

30% or Rs. 165 per sq.mtr. whichever is higher

-

72.

5212.24

30% or Rs. 20 per sq.mtr. whichever is higher

 

73.

5212.25

30% or Rs. 165 per sq.mtr. whichever is higher

 

74.

53.06, 53.07, 53.08, 53.09, 53.10, and 53.11

35%

-

75.

54.01, 54.02, 54.03, 54.04, 54.05, and 54.06

20%

 

76.

5407.10

25% or Rs. 115 per sq.mtr. whichever is higher

-

77.

5407.20, 5407.30 and 5407.61

25%

-

78.

5407.41

 

25% or Rs. 150 per sq.mtr. whichever is higher

-

79.

5407.42, 5407.43 and 5407.44

30% or Rs. 250 per sq.mtr. whichever is higher

-

80.

5407.51

30% or Rs. 11 per sq.mtr. whichever is higher

-

81.

5407.52, 5407.53 and 5407.54

30% or Rs. 225 per sq.mtr. whichever is higher

-

82.

5407.69, 5408.10 and 5408.21

35%

-

83.

5407.71

25% or Rs. 10 per sq.mtr. whichever is higher

-

84.

5407.72

25% or Rs. 10 per sq.mtr. whichever is higher

-

85.

5407.73

30% or Rs. 205 per sq.mtr. whichever is higher

-

86.

5407.74

30% or Rs. 310 per sq.mtr. whichever is higher

-

87.

5407.81

30% or Rs. 10 per sq.mtr. whichever is higher

-

88.

5407.82, 5407.83 and 5407.84

30% or Rs. 225 per sq.mtr. whichever is higher

-

89.

5407.91

30% or Rs. 15 per sq.mtr. whichever is higher

-

90.

5407.92

30% or Rs. 225 per sq.mtr. whichever is higher

-

91.

5407.93

30% or Rs. 155 per sq.mtr. whichever is higher

-

92.

5407.94

30% or Rs. 255 per sq.mtr. whichever is higher

-

93.

5408.22, 5408.23 and 5408.24

30% or Rs. 280 per sq.mtr. whichever is higher

-

94.

5408.31

30% or Rs. 15 per sq.mtr. whichever is higher

-

95.

5408.32

30% or Rs. 15 per sq.mtr. whichever is higher

-

96.

5408.33

30% or Rs. 15 per sq.mtr. whichever is higher

-

97.

5408.34

30% or Rs. 15 per sq.mtr. whichever is higher

-

98.

55.01, 55.02, 55.03, 55.04, 55.06, 55.07, 55.08, 55.09, and 55.10

30% or Rs. 15 per sq.mtr. whichever is higher

-

99.

5511.10 and 5511.20

30% or Rs. 15 per sq.mtr. whichever is higher

-

100.

5511.30

30% or Rs. 15 per sq.mtr. whichever is higher

-

101.

5512.11, 5512.21, 5512.91, 5513.11, 5513.12, 5513.13, 5513.19, 5514.11, 5514.12, 5514.13, 5514.19, 5516.11, 5516.21, 5516.22, 5516.23, 5516.31, 5516.32, 5516.33, 5516.34, 5516.41, 5516.42, 5516.91 and 5516.92

35%

-

102.

5512.19

30% or Rs. 150 per sq.mtr. whichever is higher

-

103.

5512.29

30% or Rs. 225 per sq.mtr. whichever is higher

-

104.

5512.99

30% or Rs. 65 per sq.mtr. whichever is higher

-

105.

5513.21 and 5513.22

30% or Rs. 150 per sq.mtr. whichever is higher

-

106.

5513.23

30% or Rs. 175 per sq.mtr. whichever is higher

-

107.

5513.29

30% or Rs. 185 per sq.mtr. whichever is higher

-

108.

5513.31

30% or Rs. 170 per sq.mtr. whichever is higher

-

109.

5513.32

30% or Rs. 170 per sq.mtr. whichever is higher

-

110.

5513.33

30% or Rs. 195 per sq.mtr. whichever is higher

-

111.

5513.39

30% or Rs. 175 per -sq.mtr. -whichever is higher

-

112.

5513.41

30% or Rs. 110 per sq.mtr. whichever is higher

-

113.

5513.42

30% or Rs. 150 per sq.mtr. whichever is higher

-

114.

5513.43

30% or Rs. 175 per sq.mtr. whichever is higher

-

115.

5513.49

30% or Rs. 185 per sq.mtr. whichever is higher

-

116.

5514.21 and 5514.22

30% or Rs. 140 per sq.mtr. whichever is higher

-

117.

5514.23

30% or Rs. 160 per sq.mtr. whichever is higher

-

118.

5514.29

30% or Rs. 170 per sq.mtr. whichever is higher

-

119.

5514.31

30% or Rs. 160 per sq.mtr. whichever is higher

-

120.

5514.32

30% or Rs. 160 per sq.mtr. whichever is higher

-

121.

5514.33

30% or Rs. 180 per sq.mtr. whichever is higher

-

122.

5514.39

30% or Rs. 170 per sq.mtr. whichever is higher

-

123.

5514.41

30% or Rs. 140 per sq.mtr. whichever is higher

-

124.

5514.42

30% or Rs. 140 per sq.mtr. whichever is higher

-

125.

5514.43

30% or Rs. 175 per sq.mtr. whichever is higher

-

126.

5514.49

30% or Rs. 160 per sq.mtr. whichever is higher

-

127.

5515.11

30% or Rs. 205 per sq.mtr. whichever is higher

-

128.

5515.12

30% or Rs. 95 per sq.mtr. whichever is higher

-

129.

5513.13

30% or Rs. 75 per sq.mtr. whichever is higher

-

130.

5515.19

30% or Rs. 260 per sq.mtr. whichever is higher

-

131.

5515.21

30% or Rs. 200 per sq.mtr. whichever is higher

-

132.

5515.22

30% or Rs. 140 per sq.mtr. whichever is higher

-

133.

5515.29

30% or Rs. 200 per sq.mtr. whichever is higher

-

134.

5515.91

30% or Rs. 160 per sq.mtr. whichever is higher

-

135.

5515.92

30% or Rs. 200 per sq.mtr. whichever is higher

-

136.

5515.99

30% or Rs. 185 per sq.mtr. whichever is higher

-

137.

5516.12

30% or Rs. 200 per sq.mtr. whichever is higher

-

138.

5516.13

30% or Rs. 220 per sq.mtr. whichever is higher

-

139.

5516.14, 5516.24, 5516.43, and 5516.44

30% or Rs. 12 per sq.mtr. whichever is higher

-

140.

5516.93

30% or Rs. 21 per sq.mtr. whichever is higher

-

141.

5516.94

30% or Rs. 180 per sq.mtr. whichever is higher

-

142.

56.01 (except 5601.10) 56.02 and 56.03

25%

-

143.

56.04, 56.05, 56.06 and 56.07

20%

-

144.

5601.10, 56.08 and 56.09

35%

-

145.

57.01, 57.02 (except 5702.32, 5702.42, 5702.52 and 5702.92), 5703.10, 5703.90, 5704.10 and 57.05

35%

-

146.

5702.32

30% or Rs. 150 per sq.mtr. whichever is higher

-

147.

5702.42

30% or Rs. 80 per sq.mtr. whichever is higher

-

148.

5702.52

30% or Rs. 105 per sq.mtr. whichever is higher

-

149.

5702.92

35% or Rs. 110 per sq.mtr. whichever is higher

-

150.

5703.20

35% or Rs. 70 per sq.mtr. whichever is higher

-

151.

5703.30

30% or Rs. 55 per sq.mtr. whichever is

higher

-

152.

5704.90

30% or Rs. 35 per sq.mtr. whichever is higher

-

153.

5801.10

30% or Rs. 210 per sq.mtr. whichever is higher

-

154.

5801.21

30% or Rs. 80 per sq.mtr. whichever is higher

-

155.

5801.22

30% or Rs. 75 per sq.mtr. whichever is higher

-

156.

5801.23

30% or Rs. 80 per sq.mtr. whichever is higher

-

157.

5801.24

30% or Rs. 135 per sq.mtr. whichever is higher

-

158.

5801.25

30% or Rs. 120 per sq.mtr. whichever is higher

-

159.

5801.26

30% or Rs. 180 per sq.mtr. whichever is higher

-

160.

5801.31

30% or Rs. 75 per sq.mtr. whichever is higher

-

161.

5801.32

30% or Rs. 180 per sq.mtr. whichever is higher

-

162.

5801.33

30% or Rs. 150 per sq.mtr. whichever is higher

-

163.

5801.34

30% or Rs. 140 per sq.mtr. whichever is higher

-

164.

5801.35

30% or Rs. 130 per sq.mtr. whichever is higher

-

165.

5801.36

30% or Rs. 130 per sq.mtr. whichever is higher

-

166.

5801.90

35% or Rs. 35 per sq.mtr. whichever is higher

-

167.

5802.19

25% or Rs. 60 per sq.mtr. whichever is higher

-

168.

5802.20, 5802.30, 58.03, 58.05, 58.06 (except 5806.32), 5808.10, 58.10 (except 5810.10) and 58.11

35%

-

169.

5804.10, 5804.21, 5804.29, 5804.30 and 5810.10

35% or Rs. 200 per kg.,. whichever is higher

-

170.

5806.32, 58.07, 5808.90 and 58.09

25%

-

171.

59.01, 59.02, 59.03, 59.10 and 5911.10

25%

-

172.

59.04, 59.05, 59.06, 59.07, 59.08, 59.09 and 59.11 (except 5911.10)

35%

-

173.

60.01 (except 6001.92), 60.02 (except 6002.42, 6002.43)

35%

-

174.

6001.92

25% or Rs. 100 per kg., whichever is higher

-

175.

6002.42 and 6002.43

30%

-

176.

61 (except 6101.10, 6101.20, 6101.30, 6102.10, 6102.20, 6102.30, 6104.19, 6104.41, 6104.43, 6104.44, 6104.49, 6104.51, 6104.52, 6104.53, 6104.59, 6104.62, 6104.63, 61.05, 61.06, 6107.11, 6107.12, 6108.21, 6108.22, 6108.91, 6108.92, 61.09 and 61.10)

35%

-

177.

6101.10

35% or Rs. 700 per piece, whichever is higher

-

178.

6101.20

35% or Rs. 540 per piece, whichever is higher

-

179.

6101.30

35% or Rs. 530 per piece, whichever is higher

-

180.

6102.10

35% or Rs. 595 per piece, whichever is higher

-

181.

6102.20

35% or Rs. 425 per piece, whichever is higher

-

182.

6102.30

 

35% or Rs. 475 per piece, whichever is higher

-

183.

6104.19

 

35% or Rs. 900 per piece, whichever is higher

-

184.

6104.41, 6104.43, 6104.44

35% or Rs. 255 per piece, whichever is higher

-

185.

6104.49

35% or Rs. 220 per piece, whichever is higher

-

186.

6104.51, 6104.52, 6104.53, 6104.59

35% or Rs. 110 per piece, whichever is higher

-

187.

6104.62, 6104.63

35% or Rs. 315 per piece, whichever is higher

-

188.

6105.10, 6105.20, 6105.90

35% or Rs. 135 per piece, whichever is higher

-

189.

6106.10

35% or Rs. 125 per piece, whichever is higher

-

190.

6106.20

35% or Rs. 25 per piece, whichever is higher

-

191.

6106.90

35% or Rs. 135 per piece, whichever is higher

-

192.

6107.11, 6107.12, 6108.21 and 6108.22

35% or Rs. 30 per piece, whichever is higher

-

193.

6108.91, 6108.92

35% or Rs. 110 per piece, whichever is higher

-

194.

6109.10

35% or Rs. 70 per piece, whichever is higher

-

195.

6109.90

35% or Rs. 130 per piece, whichever is higher

-

196.

6110.10

35% or Rs. 275 per piece, whichever is higher

-

197.

6110.20

35% or Rs. 205 per piece, whichever is higher

-

198.

6110.30

35% or Rs. 270 per piece, whichever is higher

-

199.

6110.90

35% or Rs. 275 per piece, whichever is higher

-

200.

6201.11, 6201.12 and 6201.13

35% or Rs. 385 per piece, whichever is higher

-

201.

6201.19, 6201.99, 6202.19, 6202.99, 6204.12, 6204.21, 6204.22, 6204.23, 6204.29, 6204.52, 6204.53, 6204.59, 6204.63, 6206.10, 6206.90, 6207.21, 6207.22, 6207.29, 6207.91, 6207.92, 6208.21, 6208.22, 6208.29, 6208.99, 62.09, 6210.10, 6211.11, 6211.12, 6211.20, 6211.31, 6211.39, 6211.41, 6211.49, 62.13, 6214.30, 6214.40, 62016 and 62.17

35%

-

202.

6201.91, 6201.92 and 6201.93

35% or Rs. 220 per piece, whichever is higher

-

203.

6202.11, 6202.12 and 6202.13

35% or Rs. 385 per piece, whichever is higher

-

204.

6202.91, 6202.92 and 6202.93

35% or Rs. 220 per piece, whichever is higher

-

205.

6203.11

35% or Rs. 1100 per piece, whichever is higher

-

206.

6203.12

35% or Rs. 720 per piece, whichever is higher

-

207.

6203.19

35% or Rs. 1110 per piece, whichever is higher

-

208.

6203.21, 6203.22, 6203.23 and 6203.29

35% or Rs. 145 per piece, whichever is higher

-

209.

6203.31

35% or Rs. 815 per piece, whichever is higher

-

210.

6203.32

35% or Rs. 450 per piece, whichever is higher

-

211.

6203.33

35% or Rs. 815 per piece, whichever is higher

-

212.

6203.39

35% or Rs. 765 per piece, whichever is higher

-

213.

6203.41

35% or Rs. 285 per piece, whichever is higher

-

214.

6203.42

35% or Rs. 235 per piece, whichever is higher

-

215.

6203.43 and 6203.49

35% or Rs. 200 per piece, whichever is higher

-

216.

6204.11, 6204.13 and 6204.19

35% or Rs. 1100 per piece, whichever is higher

-

217.

6204.31

35% or Rs. 815 per piece, whichever is higher

-

218.

6204.32

35% or Rs. 660 per piece, whichever is higher

-

219.

6204.33, 6204.39

35% or Rs. 815 per piece, whichever is higher

-

220.

6204.41, 6204.42, 6204.43, 6204.44 and 6204.49

35% or Rs. 145 per piece, whichever is higher

-

221.

6204.51

35% or Rs. 485 per piece, whichever is higher

-

222.

6204.61

35% or Rs. 285 per piece, whichever is higher

-

223.

6204.62

35% or Rs. 215 per piece, whichever is higher

-

224.

6204.69 and 6205.10

35% or Rs. 200 per piece, whichever is higher

-

225.

6205.20, 6205.30, 6205.90, 6206.20, 6206.30 and 6206.40

35% or Rs. 135 per piece, whichever is higher

-

226.

6207.11, 6207.19, 6207.99, 6208.11, 6208.19, 6208.91 and 6208.92

35% or Rs. 160 per piece, whichever is higher

-

227.

6210.20

35% or Rs. 365 per piece, whichever is higher

-

228.

6210.30

35% or Rs. 305 per piece, whichever is higher

-

229.

6210.40 and 6210.50

35% or Rs. 110 per piece, whichever is higher

-

230.

6211.32, 6211.33, 6211.42 and 6211.43

35% or Rs. 135 per piece, whichever is higher

-

231.

6212.10, 6212.20, 6212.30 and 6212.90

35% or Rs. 30 per piece, whichever is higher

-

232

6214.10

35% or Rs. 400 per piece, whichever is higher

-

233.

6214.20

35% or Rs. 180 per piece, whichever is higher

-

234.

6214.90

35% or Rs. 75 per piece, whichever is higher

-

235.

6215.10, 6215.20 and 6215.90

35% or Rs. 55 per piece, whichever is higher

-

236.

63 (except 6301.20, 6302.21, 6302.31 and 63.10)

35%

-

237.

6301.20

35% or Rs. 285 per piece, whichever is higher

-

238.

6302.21

35% or Rs. 108 per piece, whichever is higher

-

239.

6302.31

35% or Rs. 96 per piece, whichever is higher

-

240.

64

35%

-

241.

65

35%

-

242.

66

35%

-

243.

67

35%

-

244.

68 (except 68.06)

35%

-

245.

69 (except 69.02 and 69.03)

35%

-

246.

70

35%

-

247.

71

35%

-

248.

7201.50

25%

-

249.

82.12, 82.13, 82.14 and 82.15

35%

-

250.

83

35%

-

251.

84.15, 8418.21, 8418.22, 8418.29, 8418.91, 8418.99, 8422.11, 8422.19, 8422.90, 8423.10, 8448.19, 8450.11, 8450.12, 8450.19, 8450.90 and 8452.10

35%

-

252.

8452.30 and 8452.40

25%

-

253.

8452.90

35%

-

254.

8469.11

20%

-

255.

8469.12, 8469.20 and 8469.30

35%

-

256.

84.70

20%

-

257.

84.71 (except 8471.70)

15%

-

258.

8471.70

Nil

-

259.

84.72 and 8473.10

35%

-

260.

8473.21 and 8473.29

20%

-

261.

8473.30

15%

-

262.

8473.40

35%

-

263.

8473.50

15%

-

264.

84.82 and 8483.20

35%

-

265.

85.06, 85.07, 85.09, 85.10, 85.11, 85.12, 85.13 and 85.16 (except 8516.90)

35%

-

266.

8517.11, 8517.19, 8517.21, 8517.22

25%

-

267.

8517.90

15%

-

268.

85.18 (except 8518.90), 85.19, 85.20 (except 8520.20)

35%

-

269.

8520.20

20%

-

270.

85.21 and 85.22 (except 8522.10)

35%

-

271.

8523.11, 8523.12, 8523.13 and 8523.20

20%

-

272.

8523.30, 85.24 (except 8524.31, 8524.40 and 8524.91), 8525.30, 8525.40, 85.26, 85.27 (except8427.90), 85.28, 8531.10, 8531.80, 8531.90 and 8532.10.

35%

-

273.

8531.20

20%

-

274.

8532.21

Nil

-

275.

8532.22 and 8532.23

20%

-

276.

8532.24

Nil

-

277.

8532.25, 8532.29 and 8532.30

20%

-

278.

8532.90 and 8533.90

Nil

-

279.

85.35

25%

-

280.

85.39

35%

-

281.

8540.40, 8541.90 and 85.42

Nil

-

282.

8543.81

20%

-

283.

85.44 (except 8544.70)

35%

-

284.

86 (except 86.07 and 86.08)

35%

-

285.

87 (except 87.10)

35%

-

286.

8801.10

25%

-

287.

8801.90

35%

-

288.

8802.11 and 8802.12

25%

-

289.

8802.60, 8803.90, 8804.00, 8805.10 and 8805.20

35%

-

290.

89 (except 89.08)

35%

-

291.

90.01, 90.02, 90.03, 90.04, 90.05 and 90.06 (except 9006.91 and 9006.99)

35%

-

292.

9007.11, 9007.19 and 9007.20

25%

-

293.

90.08 (except 9008.90) and 90.09 (except 9009.90)

35%

-

294.

9010.10

25%

-

295.

9010.41, 9010.42 and 9010.49

Nil

-

296.

9010.50

25%

-

297.

9010.60

35%

-

298.

9022.19, 9022.29, 9022.30 and 9022.90

35%

-

299.

9026.20, 9026.80, 9026.90, 9027.20, 9027.30, 9027.50 and 9027.80

10%

-

300.

9030.40

20%

-

301.

9030.82

Nil

-

302.

91.01, 91.02, 91.03, 91.04, 91.05, 91.06, 91.07, 9111.10, 9111.90 and 9113.10

35%

-

303.

93

35%

-

304.

94

35%

-

305.

96

35%

-

306.

97 (except 97.04)

35%

-

307.

9804.90 and 98.05

35%

-

 

       

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What is New?

Date: 18-09-2025
Corrigendum
Corrigendum to Notification No. 9/2025 – Central Tax (Rate) dated 17.09.2025

Date: 17-09-2025
Notification No. 37/ 2025-Customs
Seeks to amend Notification No.19/2019-Customs dated 06.07.2019

Date: 17-09-2025
Notification No. 38/ 2025-Customs
Seeks to amend Notification No.29/2025-Customs dated 09.05.2025

Date: 17-09-2025
Notification No. 39/2025-Customs
Seeks to amend Notification No.50/2017-Customs, dated 30.06.2017

Date: 17-09-2025
NOTIFICATIONNo. 15/2025 – Central Tax
Seeks to exempt taxpayer with annual turnover less than Rs 2 Crore from filing annual return.

Date: 17-09-2025
NOTIFICATION No. 16/2025–Central Tax
Seeks to notify clauses (ii), (iii) of section 121, section 122 to section 124 and section 126 to 134 of Finance Act, 2025 to come into force.

Date: 17-09-2025
NOTIFICATION No. 14/2025 – Central Tax
Seeks to notify category of persons under section 54(6).

Date: 15-09-2025
Notification No. 56/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils,Brass Scrap, Areca Nut, Gold and Silver

Date: 08-09-2025
Notification No. 53/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 29-08-2025
Notification No. 52/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, BrassScrap, Areca Nut, Gold and Silver



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