Customs Tariff Notification No: 38/2014 (29-Dec-14) Seeks to amend notification No. 46/2011-Customs dated 01.06.2011 so as to provide deeper tariff concessions in respect of specified goods when imported from ASEAN under the India-ASEAN Free Trade Agreement w.e.f. 01.01.2015
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.46/2011-Customs, dated the 1stJune, 2011 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 423 (E), dated the 1st June, 2011, namely:-
In the said notification, for the Table, the following Table shall be substituted, namely:-
"Table
| S. No. | Chapter, Heading, Sub-heading and Tariff item | Description | Rate (in percentage unless otherwise specified) |
||
| (1) | (2) | (3) | (4) | (5) |
|
| 1 | 0101 | All Goods | 0.0 | 15.0 |
|
| 2 | 010221 | All Goods | 0.0 | 2.0 |
|
| 3 | 010229 to 010290 | All Goods | 0.0 | 15.0 |
|
| 4 | 0103 to 0104 | All Goods | 0.0 | 2.0 |
|
| 5 | 010599 | All Goods | 12.0 | 20.0 |
|
| 6 | 0106 | All Goods | 0.0 | 15.0 |
|
| 7 | 0201 to 0206 | All Goods | 0.0 | 15.0 |
|
| 8 | 020724 to 0210 (except 020743 and 020753) | All Goods | 0.0 | 15.0 |
|
| 9 | 0301 | All Goods | 0.0 | 15.0 |
|
| 10 | 030213 to 030222 | All Goods | 0.0 | 15.0 |
|
| 11 | 030224 to 030229 | All Goods | 0.0 | 15.0 |
|
| 12 | 030233 to 030239 | All Goods | 0.0 | 15.0 |
|
| 13 | 030242 | All Goods | 12.0 | 20.0 |
|
| 14 | 030245 to 030247 | All Goods | 12.0 | 20.0 |
|
| 15 | 030252 to 030253 | All Goods | 0.0 | 15.0 |
|
| 16 | 030254 to 030273 | All Goods | 12.0 | 20.0 |
|
| 17 | 030274 | All Goods | 0.0 | 15.0 |
|
| 18 | 030279 | All Goods | 12.0 | 20.0 |
|
| 19 | 030281 | All Goods | 0.0 | 15.0 |
|
| 20 | 030282 to 030289 | All Goods | 12.0 | 20.0 |
|
| 21 | 030290 to 030312 | All Goods | 0.0 | 15.0 |
|
| 22 | 030313 | All Goods | 0.0 | 4.0 |
|
| 23 | 030319 to 030333 | All Goods | 0.0 | 15.0 |
|
| 24 | 030343 to 030346 | All Goods | 0.0 | 15.0 |
|
| 25 | 030349 | All Goods | 8.0 | 18.0 |
|
| 26 | 030351 | All Goods | 0.0 | 15.0 |
|
| 27 | 030357 | All Goods | 8.0 | 18.0 |
|
| 28 | 030363 to 030366 | All Goods | 0.0 | 15.0 |
|
| 29 | 030381 | All Goods | 0.0 | 15.0 |
|
| 30 | 030383 | All Goods | 8.0 | 18.0 |
|
| 31 | 030384 | All Goods | 0.0 | 15.0 |
|
| 31A | 03038910 | Frozen Hilsa Fish | 0.0 | - |
|
| 32 | 030390 | All Goods | 0.0 | 15.0 |
|
| 33 | 030520 | All Goods | 0.0 | 15.0 |
|
| 34 | 030541 to 030562 | All Goods | 0.0 | 15.0 |
|
| 35 | 030564 to 030612 | All Goods | 0.0 | 15.0 |
|
| 36 | 030619 | All Goods | 0.0 | 15.0 |
|
| 37 | 030625 | All Goods | 0.0 | 15.0 |
|
| 38 | 030629 | All Goods | 0.0 | 15.0 |
|
| 39 | 0307 to 0308 | All Goods | 0.0 | 15.0 |
|
| 40 | 0403 | All Goods | 0.0 | 15.0 |
|
| 41 | 040490 | All Goods | 0.0 | 15.0 |
|
| 42 | 040610 to 040640 | All Goods | 0.0 | 15.0 |
|
| 43 | 0408 | All Goods | 12.0 | 20.0 |
|
| 44 | 0410 | All Goods | 0.0 | 15.0 |
|
| 45 | 0501 to 0507 | All Goods | 0.0 | 15.0 |
|
| 46 | 05080010 | All Goods | 0.0 | 4.0 |
|
| 47 | 05080020 to 05119999 | All Goods | 0.0 | 15.0 |
|
| 48 | 060110 | All Goods | 2.0 | 3.0 |
|
| 49 | 060120 to 060240 | All Goods | 0.0 | 2.0 |
|
| 50 | 060290 | All Goods | 2.0 | 3.0 |
|
| 51 | 070390 | All Goods | 0.0 | 15.0 |
|
| 52 | 070420 to 070529 | All Goods | 0.0 | 15.0 |
|
| 53 | 070920 | All Goods | 0.0 | 15.0 |
|
| 54 | 070940 to 070959 | All Goods | 0.0 | 15.0 |
|
| 55 | 070970 to 070999 | All Goods | 0.0 | 15.0 |
|
| 56 | 071030 | All Goods | 0.0 | 15.0 |
|
| 57 | 0711 | All Goods | 0.0 | 15.0 |
|
| 58 | 071231 to 071239 | All Goods | 0.0 | 15.0 |
|
| 59 | 071320 to 071360 | All Goods | 0.0 | 15.0 |
|
| 60 | 07139010 | All Goods | 0.0 | 4.0 |
|
| 61 | 07139090 | All Goods | 0.0 | 15.0 |
|
| 62 | 071420 to 071490 | All Goods | 0.0 | 15.0 |
|
| 63 | 080121 to 080122 | All Goods | 0.0 | 15.0 |
|
| 64 | 080131 | All Goods | 0.0 | 0.0 |
|
| 65 | 080211 | All Goods | 0.0 | ₹ 15 per kg |
|
| 66 | 080221 to 080252 | All Goods | 0.0 | 15.0 |
|
| 67 | 080410 to 080420 | All Goods | 0.0 | 15.0 |
|
| 68 | 080440 | All Goods | 0.0 | 15.0 |
|
| 69 | 080520 | All Goods | 12.0 | 20.0 |
|
| 70 | 080830 to 080910 | All Goods | 0.0 | 15.0 |
|
| 71 | 080930 | All Goods | 0.0 | 15.0 |
|
| 72 | 080940 | All Goods | 0.0 | 13.0 |
|
| 73 | 081010 to 081050 (except 081030) | All Goods | 0.0 | 15.0 |
|
| 74 | 081030 | All Goods | 0.0 | 8.0 |
|
| 75 | 081060 to 081090 | All Goods | 0.0 | 8.0 |
|
| 76 | 0811 | All Goods | 0.0 | 15.0 |
|
| 77 | 081320 | All Goods | 0.0 | 13.0 |
|
| 78 | 081330 | All Goods | 8.0 | 18.0 |
|
| 79 | 0814 | All Goods | 0.0 | 15.0 |
|
| 80 | 090111 | All Goods | 70.0 | 76.0 |
|
| 81 | 090240 | All Goods | 70.0 | 76.0 |
|
| 82 | 0903 | All Goods | 0.0 | 15.0 |
|
| 83 | 090411 | All Goods | 58.0 | 60.0 |
|
| 84 | 0906 | All Goods | 0.0 | 15.0 |
|
| 85 | 0907 | All Goods | 13.0 | 22.0 |
|
| 86 | 090821 to 090822 | All Goods | 12.0 | 20.0 |
|
| 87 | 09096111 to 09096129 | All Goods | 0.0 | 15.0 |
|
| 88 | 09096131 to 09096149 | All Goods | 8.0 | 18.0 |
|
| 89 | 09096110 to 09096120 | All Goods | 0.0 | 15.0 |
|
| 90 | 09096130 to 09096140 | All Goods | 8.0 | 18.0 |
|
| 91 | 091020 | All Goods | 8.0 | 18.0 |
|
| 92 | 1002 to 1004 | All Goods | 0.0 | 0.0 |
|
| 93 | 100810 | All Goods | 0.0 | 0.0 |
|
| 94 | 100830 to 100890 | All Goods | 0.0 | 0.0 |
|
| 95 | 11029010 | All Goods | 8.0 | 18.0 |
|
| 96 | 120910 to 120930 | All Goods | 0.0 | 8.0 |
|
| 97 | 120991 | All Goods | 2.0 | 3.0 |
|
| 98 | 120999 | All Goods | 0.0 | 2.0 |
|
| 99 | 121010 | All Goods | 8.0 | 18.0 |
|
| 100 | 121120 | All Goods | 0.0 | 15.0 |
|
| 101 | 121130 to 121140 | All Goods | 0.0 | 8.0 |
|
| 102 | 12119011 to 12119049 | All Goods other than liquorice roots fresh or dried whether or not crushed or powdered | 3.0 | 9.0 |
|
| 103 | 12119049 | Liquorice roots fresh or dried whether or not crushed or powdered | 0.0 | 8.0 |
|
| 104 | 12119050 to 12119099 | All Goods | 3.0 | 9.0 |
|
| 105 | 121221 to 121229 | All Goods | 8.0 | 18.0 |
|
| 106 | 121291 to 121490 | All Goods | 0.0 | 15.0 |
|
| 107 | 130120 | All Goods | 0.0 | 15.0 |
|
| 108 | 130190 (except 13019022) | All Goods other than lac | 8.0 | 18.0 |
|
| 109 | 13019022 | All Goods | 5.0 | 13.0 |
|
| 110 | 13019099 | Lac | 0.0 | 15.0 |
|
| 111 | 130211 to 130213 | All Goods | 0.0 | 15.0 |
|
| 112 | 130219 to 130220 | All Goods | 0.0 | 8.0 |
|
| 113 | 130231 to 130239 | All Goods | 0.0 | 15.0 |
|
| 114 | 140190 to 140420 | All Goods | 0.0 | 15.0 |
|
| 115 | 140490 | All Goods other than vegetable materials used primarily as broom or brushes(e.g. broom corn piassava etc) and raw vegetable materials of kind used primarily in dyeing or tanning | 8.0 | 18.0 |
|
| 116 | 14049090 | Vegetable materials used primarily as broom or brushes(e.g. broom corn piassava etc) and raw vegetable materials of kind used primarily in dyeing or tanning | 0.0 | 15.0 |
|
| 117 | 1501 | All Goods | 0.0 | 15.0 |
|
| 118 | 1502 | All Goods | 0.0 | 8.0 |
|
| 119 | 1503 to 1504 | All Goods | 0.0 | 15.0 |
|
| 120 | 1505 | All Goods | 3.0 | 9.0 |
|
| 121 | 1506 | All Goods | 0.0 | 15.0 |
|
| 122 | 150910 | All Goods | 0.0 | 16.0 |
|
| 123 | 150990 | All Goods | 0.0 | 16.0 |
|
| 124 | 151110 | All Goods | 56.0 | 62.0 |
|
| 125 | 151190 | All Goods | 66.0 | 72.0 |
|
| 126 | 15159091 | Tung oil and its fractions,ediblegrade | 0.0 | 16.0 |
|
| 127 | 15159099 | Tung oil and its fractions,other than edible grade | 0.0 | 16.0 |
|
| 128 | 151610 | All Goods | 8.0 | 18.0 |
|
| 129 | 1518.00.11 | All Goods | 8.0 | 20.0 |
|
| 130 | 1518.00.19 | All Goods | 8.0 | 18.0 |
|
| 131 | 1518.00.21 | All Goods | 8.0 | 20.0 |
|
| 132 | 1518.00.29 | All Goods | 8.0 | 18.0 |
|
| 133 | 1518.00.31 | All Goods | 8.0 | 20.0 |
|
| 134 | 1518.00.39 | All Goods | 8.0 | 18.0 |
|
| 135 | 1518.00.40 | All Goods | 8.0 | 20.0 |
|
| 136 | 1521 | All Goods | 8.0 | 18.0 |
|
| 137 | 1522 | All Goods | 0.0 | 15.0 |
|
| 138 | 160220 to 160231 | All Goods | 12.0 | 20.0 |
|
| 139 | 160239 | All Goods | 0.0 | 15.0 |
|
| 140 | 160249 to 160300 | All Goods | 0.0 | 15.0 |
|
| 141 | 160411 to 160413 | All Goods | 8.0 | 18.0 |
|
| 142 | 160415 to 160416 | All Goods | 8.0 | 18.0 |
|
| 143 | 160417 to 160419 | All Goods | 0.0 | 15.0 |
|
| 144 | 160420 | All Goods | 8.0 | 18.0 |
|
| 145 | 160510 | All Goods | 0.0 | 15.0 |
|
| 146 | 160540 to 160590 | All Goods | 0.0 | 15.0 |
|
| 147 | 170211 to 170219 | All Goods | 0.0 | 13.0 |
|
| 148 | 170220 | All Goods | 0.0 | 15.0 |
|
| 149 | 170230 to 170240 | All Goods | 8.0 | 18.0 |
|
| 150 | 170250 to 170290 | All Goods | 0.0 | 15.0 |
|
| 151 | 170310 | All Goods | 2.0 | 6.0 |
|
| 152 | 170390 | All Goods | 0.0 | 4.0 |
|
| 153 | 1704 | All Goods | 0.0 | 15.0 |
|
| 154 | 1801 to 1802 | All Goods | 0.0 | 15.0 |
|
| 155 | 180400 to 180620 | All Goods | 8.0 | 18.0 |
|
| 156 | 180631 to 180632 | All Goods | 0.0 | 15.0 |
|
| 157 | 190110 to 190120 | All Goods | 0.0 | 15.0 |
|
| 158 | 190190 | All Goods | 8.0 | 18.0 |
|
| 159 | 190211 to 190220 | All Goods | 0.0 | 15.0 |
|
| 160 | 190230 to 190240 | All Goods | 8.0 | 18.0 |
|
| 161 | 190410 | All Goods | 0.0 | 15.0 |
|
| 162 | 190430 | All Goods | 0.0 | 15.0 |
|
| 163 | 190510 to 190531 | All Goods | 0.0 | 15.0 |
|
| 164 | 190532 | All Goods | 8.0 | 18.0 |
|
| 165 | 190540 | All Goods | 0.0 | 15.0 |
|
| 166 | 190590 | All Goods | 8.0 | 18.0 |
|
| 167 | 2001 | All Goods | 0.0 | 15.0 |
|
| 168 | 200290 | All Goods | 8.0 | 18.0 |
|
| 169 | 20039090 | All Goods | 0.0 | 15.0 |
|
| 170 | 200490 | All Goods | 0.0 | 15.0 |
|
| 171 | 200560 to 200570 | All Goods | 0.0 | 15.0 |
|
| 172 | 200710 to 200820 | All Goods | 0.0 | 15.0 |
|
| 173 | 200870 to 200880 | All Goods | 0.0 | 15.0 |
|
| 174 | 200912 | All Goods | 0.0 | 15.0 |
|
| 175 | 200921 to 200941 | All Goods | 0.0 | 15.0 |
|
| 176 | 200961 to 200989 | All Goods | 0.0 | 15.0 |
|
| 177 | 200990 | All Goods | 8.0 | 18.0 |
|
| 178 | 210210 to 210610 | All Goods | 0.0 | 15.0 |
|
| 179 | 220110 to 220210 | All Goods | 0.0 | 15.0 |
|
| 180 | 220290 | All Goods | 8.0 | 18.0 |
|
| 181 | 220720 | All Goods | 0.0 | 3.0 |
|
| 182 | 2209 | All Goods | 8.0 | 18.0 |
|
| 183 | 230110 | All Goods | 0.0 | 15.0 |
|
| 184 | 230120 | All Goods | 5.0 | 5.0 |
|
| 185 | 2302 to 2303 | All Goods | 0.0 | 15.0 |
|
| 186 | 2307 to 2308 | All Goods | 0.0 | 15.0 |
|
| 187 | 230910 | All Goods | 0.0 | 11.0 |
|
| 188 | 2501 to 2514 | All Goods | 0.0 | 2.0 |
|
| 189 | 251511 to 251512 | All Goods | 6.0 | 7.0 |
|
| 190 | 251520 | All Goods | 2.0 | 6.0 |
|
| 191 | 2516 | All Goods | 0.0 | 4.0 |
|
| 192 | 2517 to 2521 | All Goods | 0.0 | 2.0 |
|
| 193 | 252210 | All Goods | 5.0 | 5.0 |
|
| 194 | 252220 to 252230 | All Goods | 0.0 | 2.0 |
|
| 195 | 252310 to 252321 | All Goods | 6.0 | 7.0 |
|
| 196 | 252329 | All Goods | 0.0 | 0.0 |
|
| 197 | 252330 | All Goods | 2.0 | 6.0 |
|
| 198 | 252390 | All Goods | 6.0 | 7.0 |
|
| 199 | 2524 | All Goods | 0.0 | 4.0 |
|
| 200 | 2525 to 2530 | All Goods | 0.0 | 2.0 |
|
| 201 | 2601 to 2617 | All Goods | 0.0 | 2.0 |
|
| 202 | 2618 to 2619 | All Goods | 0.0 | 2.0 |
|
| 203 | 262011 to 262019 | All Goods | 0.0 | 3.0 |
|
| 204 | 262021 to 262029 | All Goods | 0.0 | 2.0 |
|
| 205 | 262030 | All Goods | 0.0 | 3.0 |
|
| 206 | 262040 to 262190 | All Goods | 0.0 | 2.0 |
|
| 207 | 270111 to 270119 | All Goods | 0.0 | 2.0 |
|
| 208 | 270120 to 270820 | All Goods | 0.0 | 4.0 |
|
| 209 | 2709 | All Goods | 5.0 | 5.0 |
|
| 210 | 271111 to 271113 | All Goods | 0.0 | 2.0 |
|
| 211 | 271119 | All Goods | 0.0 | 4.0 |
|
| 212 | 271121 | All Goods | 5.0 | 5.0 |
|
| 213 | 2714 to 2715 | All Goods | 0.0 | 4.0 |
|
| 214 | 2716 | All Goods | 0.0 | 0.0 |
|
| 215 | 2801 to 2802 | All Goods | 0.0 | 2.0 |
|
| 216 | 2803 | All Goods | 5.0 | 5.0 |
|
| 217 | 280410 | All Goods | 0.0 | 2.0 |
|
| 218 | 280421 | All Goods | 5.0 | 5.0 |
|
| 219 | 280429 to 280540 | All Goods | 0.0 | 2.0 |
|
| 220 | 2806 to 2813 (except 28100020) | All Goods | 0.0 | 3.0 |
|
| 221 | 28100020 | All Goods | 0.0 | 2.0 |
|
| 222 | 2814 | All Goods | 0.0 | 2.0 |
|
| 223 | 281511... |
||||
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