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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