R.K. Jain's Customs Tariff of India | 2023-24

Customs Tariff of India

Customs Duty Rates &Exemptions

78th Edition 2023-24

By R.K. JAIN, M.Com., LLB.

Customs, EXIM and GST Consultant Founder Editorof

EXCISE LAW TIMES & GST LAW TIMES andAuthorof

Customs Law Manual• Excise & Customs Circulars & Clarifications• GST Law Manual• GST Tariff of India

• Central Excise Law Manual• Central Excise Tariff of India•Central Excise Law Guide• Excise &Customs

Case Referencer• Service Tax Law Guide• Handbook of Service Tax• Service TaxCase Referencer• Service TaxCirculars,Clarifications & Notifications• ServiceTax

Cases• Valuation and Price List under Central Excise

• Handbook of Duty Drawback• Excise&CustomsCase Analysis• FTP and Handbook of Procedures• FTPInput-Output Norms and FTP - ITC (HS)Classifications

• DEPB Ready Reckoner • Practical Guide to Self RemovalProcedure.

Published by : CENTAXTM LAW PUBLICATIONS PVT. LTD.

59/32, New Rohtak Road, New Delhi-110 005 INDIA

Tel. : 011-40749999, E-mail : sales@centax.co.in

Website : centaxonline.com

© CENTAXTM

[ As Amended by the Finance Act, 2023 and updated till 31st July 2023 ]

Price : ` 3995/(for a set of two vols.)

ISBN : 978-93-91055-40-0

Printed at : Tan Prints (India) Pvt. Ltd.

44 Km. Mile Stone, National Highway, Rohtak Road Village Rohad, Distt. Jhajjar (Haryana) India

E-mail : sales@tanprints.com

Sixty-First Edition 2016

Sixty-Fifth Edition 2017 (July)

Sixty-Sixth Edition 2018 (Feb.)

Sixty-Seventh Edition 2018 (May)

Sixty-Eighth Edition 2019 (Feb.)

Sixty-Ninth Edition 2019 (July)

Seventieth Edition 2019 (Sept.)

Seventy-First Edition 2020 (Feb.)

Reprint 2020 (Feb.)

Seventy-Two Edition 2021 (Feb.)

Seventy-Third Edition 2021 (April)

Seventy-Fourth Edition 2022 (Feb.)

Seventy-Fifth Edition 2022 (June)

Seventy-Sixth Edition 2023 (Feb.)

Seventy-Seventh Edition 2023 (June)

Seventy-Eighth Edition 2023 (Aug.)

Disclaimer

Every effort has been made to avoid errors or omissions in this publication. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. It is be responsible for any damage or loss of action to any one, of any kind, in any manner, therefrom. It is suggested that to avoid any doubt the reader should cross-check all the facts, law and contents of the publication with original Government

No part of this book may be reproduced or copied in any form or by any means [graphic, electronic or mechanical, including photocopying, recording, taping, or information retrieval systems] or reproduced on any disc, tape, perforated media or other information storage device, etc., without the written permission of the publishers. Breach of this condition is liable for legal action.

For binding mistake, misprints or for missing pages, etc., the publisher’s liability is limited to replacement within seven days of purchase by similar edition. All expenses in this connection are to be borne by the purchaser. All disputes are subject to Delhi jurisdiction only.

Footwear, gaiters and the like; parts of such articles. ...........................................................................................................1569

Headgear and parts thereof. .....................................................................................................................................................1574

Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof. ....................................1576

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair. .................................................................................................................................................................................1578

Articles of stone, plaster, cement, asbestos, mica or similar materials. .............................................................................1580

GENERAL EXEMPTIONS — IMPORT TARIFF

[SEE ALSO SECTION 25(4A) OF THE CUSTOMS ACT, 1962]

1. IMPORTS BY PRIVILEGED PERSONS, ORGANISATIONS, AUTHORITIES AND FOREIGNERS

— The relevant Articles of the United Nations (Privileges and Immunities) Act, 1947 under which exemptions from Customs duty is allowed to the U.N.O. and their officials, are reproduced below :—

Article II, Section 7. The specialised agency assets, income and other property shall be -

(b) exempt from Customs duties and prohibitions and restrictions on imports and exports in respect of articles imported or exported by the specialised agency for its official use;

(c) exempt from Customs duties and prohibitions and restrictions on imports and exports in respect of its publications.

Article IV, Section II. Representatives of Members at Meeting convened by a special agency shall, while exercising their functions and during their journey to and from the place of meeting, enjoy the following privileges and immunities —

(f) the same immunities and facilities in respect of their personal baggage as are accorded to members of comparable ranks of diplomatic missions.

Article V, Section 18(g). Officials of the specialised agency shall —

(g) have the right to import free of duty their furniture and effects at the time of first taking up their post in the country in question.

Article V, Section 19. In addition to the immunities and privileges specified in section 18, the Executive Head of each specialised agency including any official acting on his behalf during his absence from duty shall be accorded in respect of themselves, their spouses and minor children, the privileges and immunities, exemptions and facilities accorded to diplomatic envoys in accordance with international law.

Article VI, Section 22(f). Experts (other than officials coming within the scope of Article V) performing missions for the specialised agency shall be accorded —

(f) the same immunities and facilities in respect of the personal baggage as are accorded to diplomatic envoys.

Article VII, Section 27. The Executive Heads, Assistant Executive Heads, Heads of Departments and other officials of rank not lower than that of a Head of a Department of the specialised agencies travelling on UN laissez-passer on the business of the specialised agency shall be granted the same facilities for travel as are accorded to officials of a comparable rank in diplomatic missions.

These concessions have also been extended to the following International Organisations and their representatives (known as specialised agencies) and officials subject to the modifications and extensions mentioned below as laid down in the Government of India, Ministry of External Affairs, Notification No. 55 U.N.I., dated 21-2-1950 and No. 163 U.N.I./52, dated 26-4-1952.

(i) International Civil Aviation Organisation.

(ii) World Health Organisation.

(iii) International Labour Organisation.

(iv) U.N. International Children’s Emergency Fund.

(v) The Joint Enterprise Aid in Mass Vaccination against T.B. in India.

(vi) Food and Agriculture Organisation of the United Nations.

(vii) U.N. Educational, Scientific and Cultural Organisation.

(viii) International Monetary Fund.

(ix) International Bank for Reconstruction and Development.

(x) Universal Postal Union.

(xi) International Telecommunication Union.

(xii) World Meteorological Organisation.

(xiii) U.N.T.A. Board.

(xiv) UNICEF.

Article IV has been extended to : The Chairman of the Council of the F.A.O., President of the Conference and Members of Executive Board of U.N.E.S.C.O., their substitutes and advisers, persons designated to serve on the Executive Board of the W.H.O., the Employer’s and Worker’s Members and Deputy Members of Governing Body of the International Labour Organisation and their substitutes.

Article V, Section 19 shall also be accorded to the President of the Council of the International Civil Aviation Organisation, Deputy Director General of the International Labour Office and any Assistant Director General of the International Labour Office and to the Deputy Director General of U.N.E.S.C.O., his spouse and minor children.

Article VI, Section 22(f) shall not apply to the International Civil Aviation Organisation, W.H.O., I.L.O., F.A.O., U.N.E.S.C.O., I.M.F., International Bank for Reconstruction, the Universal Postal Union, International Telecommunication Union and World Meteorological Organisation.

Note 1. The concession in respect of the Joint Enterprise Aid in Mass Vaccination against T.B. in India vide Item (v) above, shall remain in force until the work of the team is deemed to have been completed by mutual agreement of the Government of India and the Joint Enterprise.

Note 2. Articles imported by the United Nations Information Centre, New Delhi, for its official use may be granted exemption from customs duty and other customs formalities as may be admissible under the United Nations (Privileges and Immunities) Act, 1947.

World Health Organisation — Agreement between World Health Organisation and the Government of India :

The Government of India have decided that —

(1) Medical supplies or any other articles or goods imported or exported by the World Health Organisation for its official use and the publications of the said organisation shall be exempt from customs duties, prohibitions and restrictions on imports and exports.

(2) Officials of the World Health Organisation shall —

(a) have the right to import free of duty their furniture and effects at the time of taking up their posts in India or upon their permanent appointment to it, and

(b) once in every three years have the right to import free of duty a motor car, it being understood that the duty will become payable in the event of the sale or disposal of such a motor car to a person not entitled to this exemption within three years upon its importation.

(3) In addition to the immunities and privileges specified in (2) above, the Director General, the Deputy Director General, the Assistant Directors General, the Regional Director in India and if the Director General should so desire and communicate their names to the Government of India certain officials, of a Director’s status, shall be accorded in respect of themselves, their spouses and minor children, the privileges and immunities, exemptions and facilities accorded to diplomatic envoys in accordance with international law.

The Government of India vide Notification No. S.O. 772(E), dated 25-8-1994 has declared that the provisions of Article I (section 1), Article II (sections 2, 3, 4, 5, 6, 7 and 8), Article III (sections 9 and 10), Article IV (sections 11, 14, 15 and 16), Article V (sections 17, 18, 20 and 21) and Article VI (sections 22 and 23) of the Schedule to the United Nations (Privileges and Immunities) Act, 1947, shall apply mutatis mutandis to the Asian Development Bank and to its representatives officials w.e.f. 10-12-1992.

— Exemption from customs duty is granted only to such imports which are directly by the United Nations and for its Official use notwithstanding the production of any exemption certificate issued by the Ministry of External Affairs. It is the responsibility of the Customs to ensure the correctness of the grant of duty exemptions in terms of the UN (P & I) Act, 1947. — Based on C.B.E. & C. Circular No. 79/95, dated 6-7-1995 - 1995 (78) E.L.T. (T111). Also clarified in 67/97-Cus., dated 2-12-1997. — 1998 (97) E.L.T. (T21) and 4/2001-Cus., dated 18-1-2001 — 2001 (128) E.L.T. (T10).

— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-section (4) of section 68 of the Finance (No. 2) Act, 1996 (33 of 1996), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts 1[all the and approved by the Government of India, from the leviable thereon under First Schedule to the Customs Tariff Act, 1975 (51 of 1975), 2[ * * * ] and the leviable under section 68 of the Finance (No. 2) Act, 1996 (33 of 1996) : that the importer, at the time of clearance of the goods, produces before the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, having jurisdiction, -

1 Substituted by Notification No. 85/99-Cus., dated 6-7-1999.

2 Omitted (w.e.f. 1-7-2017) by Notification No. 44/2017-Cus., dated 30-6-2017

3 Substituted by Notification No. 85/99-Cus., dated 6-7-1999.

1[(i) in case the said goods are -

(a) Imported by an international organisation listed in the Annexure appended to this notification and intended to be used in a project that has been approved by the Government of India and financed (whether by a loan or a grant) by such an organisation, a certificate from such organisation that the said goods are required for the execution of the said project and that the said project has duly been approved by the Government of India; or]

(b) imported for use in a project that has been approved by the Government of India and financed (whether by a loan or a grant) by an international organisation listed in the said Annexure, a certificate from an officer not below the rank of Deputy Secretary to the Government of India, in the Ministry of Finance (Department of Economic Affairs) that the said goods are required for the execution of the said project and that the said project has duly been approved by the Government of India;]

(ii) in case the said goods are intended to be used in a project financed (whether by a loan or a grant) 2[by the World Bank, the Asian Development Bank or any other international organisation other than those listed in the Annexure,] and the said project has been approved by the Government of India, a certificate from the executive head of the Project Implementing Authority and countersigned by an officer not below the rank of a Joint Secretary to the Government of India, in the concerned Line Ministry in the Government of India, that the said goods are required for the execution of the said project and that the said project has duly been approved by the Government of India, and

(iii) in case the said goods are intended to be used in a project financed (whether by a loan or a grant) 3[by the World Bank, the Asian Development Bank or any other international organisation, other than those listed in the Annexure] and the said project has been approved by the Government of India for implementation by the Government of a State or a Union Territory, a certificate from the executive head of the Project Implementing Authority and countersigned by the Principal Secretary or the Secretary (Finance), as the case may be, in the concerned State Government or the Union Territory, that the said goods are required for the execution of the said project, and that the said project has duly been approved by the Government of India for implementation by the concerned State Government.]

4[2. Where the goods are imported prior to the 1st March, 2008, the importer may -

(a) transfer the goods to a new project subject to the condition that the importer produces before the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, having jurisdiction over the port of import, a certificate from the officer concerned of the Central Government, State Government or Union territory Administration, as the case may be, that the goods are no longer required for the project and a declaration from the United Nations, the World Bank, the Asian Development Bank or any other international organization listed in the Annexure to the said notification that the said goods are required for the said new project which has duly been approved by the Government of India; or

(b) re-export the goods when the goods are no longer required for the existing project subject to the condition that the identity of the goods is established and no export incentive is claimed against such re-export; or

(c) pay the duty of customs which would have been payable but for the exemption contained herein on the depreciated value of the goods subject to the condition that the importer produces before the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, having jurisdiction over the port of import, a certificate from the officer concerned of the Central Government, State Government or Union territory Administration, as the case may be, that the goods are no longer required for the project. The depreciated value of the goods shall be equal to the original value of the goods at the time of import reduced by the percentage points calculated by straight line method as specified below for each quarter of a year or part thereof from the date of clearance of the goods, namely :-

(i) for each quarter in the first year at the rate of 4 per cent;

(ii) for each quarter in the second year at the rate of 3 per cent;

(iii) for each quarter in the third year at the rate of 2.5 per cent; and

(iv) for each quarter in the fourth year and subsequent years at the rate of 2 per cent, subject to the maximum of 70%.]

Explanation 1.] - For the purposes of this notification, -

(a) “international organisation” means an international organisation to which the Central Government has declared, in pursuance of section 3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), that the provisions of the Schedule to the said Act shall apply;

1 Substituted by Notification No. 119/99-Cus., dated 2-11-1999.

2 Substituted by Notification No. 85/99-Cus., dated 6-7-1999.

3 Substituted by Notification No. 119/99-Cus., dated 2-11-1999.

4 Inserted by Notification No. 22/2014-Cus., dated 11-7-2014.

5 Substituted by Notification No. 85/99-Cus., dated 6-7-1999.

6 Renumbered by Notification No. 24/2008-Cus., dated 1-3-2008.

(b) “Line Ministry” means a Ministry in the Government of India, which has been so nominated with respect to a project, by the Government of India, in the Ministry of Finance (Department of Economic Affairs).]

1[Explanation 2. - For the removal of doubts, it is hereby clarified that the benefit under this notification, in the case of goods supplied to the projects financed by the United Nations or an international organisation, is available when the goods brought into the project are not withdrawn by the supplier or contractor and the expression “goods are required for the execution of the project” shall be construed accordingly.]

2[ANNEXURE

1. United Nations Development Programme,

2. United Nations International Childrens’ Fund,

3. Food and Agricultural Organisation,

4. International Labour Organisation,

5. World Health Organisation,

6. United Nations Population Fund.]

3[7. United Nations World Food Programme.]

4[8. United Nations Industrial Development Organisation.]

[Notification No. 84/97-Cus., dated 11-11-1997 as amended by Notifications No. 85/99-Cus., dated 6-7-1999; No. 119/99-Cus., dated 2-11-1999; No. 75/2001-Cus., dated 6-7-2001; No. 107/2001-Cus., dated 12-10-2001; No. 24/2008-Cus., dated 1-3-2008; No. 22/2014-Cus., dated 11-7-2014 and No. 44/2017-Cus., dated 30-6-2017.]

for execution of project approved by Govt. of India - Non-production of certificate at time of clearance of goods being procedural cannot be fatal to substantive right of importer for benefit of exemption under Notification No. 84/97-Cus. — Commissioner v. Compagnie General Des Eaux — 2005 (192) E.L.T. 201 (Tri. - Chennai).

Since the issue of such certificate is a time consuming exercise, for National Highways Authority of India, the exemption under said notification would be available even when the certificate is signed not by the Chairman, NHAI but by Member (Finance), NHAI. — M.F. (D.R.) Letter F.No. 463/5/2007-Cus. V, dated 17-92007 — 2007 (216) E.L.T. (T5).

- Benefit of Notification No. 84/97-Cus., could not be denied on the ground that organization was not listed therein. — Sigma Aldrich Foreign Holding Co. v. Commissioner. — 2005 (189) E.L.T. 477 (Tri. - Bang.).

— The following articles if imported or purchased out of bond by the Governors on appointment or during their tenure of office will be

(a) articles for the personal use, wear or consumption of the Governor or any member of his family;

(b) food, drink and tobacco for consumption by members of the Governor’s household or by his guests, whether official or not;

(c) articles for the furnishing of any of the Governor’s official residences; and

(d) motor cars provided for the Governor’s use.

[Clause 9 of the G.O.I. (Governor’s Allowances and Privileges) Order, 1950, dated 1-1-1950.]

— 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

1 Inserted by Notification No. 24/2008-Cus., dated 1-3-2008.

2 Inserted by Notification No. 119/99-Cus., dated 2-11-1999.

3 Inserted by Notification No. 75/2001-Cus., dated 6-7-2001.

4 Inserted by Notification No. 107/2001-Cus., dated 12-10-2001.

1.Motor car for the use of Governor of the State

— In exercise of the powers conferred by 1[Section 25 of the Customs Act, 1962 (52 of 1962)], the Central Government hereby exempts each of the following categories of goods imported into India and specified in column (2) of the Table below 2[from the leviable thereon which is specified in the First Schedule to the Customs Tariff Act,] 1975 (51 of 1975) and from 3[ and goods and services compensation cess leviable thereon respectively under sub-section (7) and (9) of Section 3] of the said Customs Tariff Act,] subject to the conditions and limitations specified against each such category in column (3) of the said Table, namely :TABLE (1)

(2) (3)

1.All goods, including motor vehicles, imported or purchased from bond, for the personal use by the following classes of members of the Diplomatic Missions in India and their families or on their behalf —

(i) Ambassador, High Commissioner, Envoys, Extraordinary and Ministers, Plenipotentiary Charged’ Affairs, Counsellors, 4[First Secretaries, Second Secretaries, Third Secretaries and Attaches.]

(ii) Articles of office equipment and all other goods, including motor vehicles, imported or purchased from bond by Ambassadors, High Commissioners, Envoys, Extraordinary and Ministers, Plenipotentiary and Charged’ Affairs or any officer of the Mission authorised in this behalf for the Official use of their Missions.

5[(iii) Calendars imported by the officers mentioned in item (i) for free distribution to the various agencies/ public, if they are the product or manufacture of the country the officer represents.]

2. 6[(i)] Personal and household effects, excluding motor vehicles imported by the officials of the Diplomatic Mission in India, other than those holding diplomatic status, and by their families for their personal use on their first arrival to take up their appointments in India.

8[(ii) One motor vehicle each imported by the officers of the Diplomatic Mission in India, other than those holding diplomatic status, for their personal use on their first arrival to take up their appointments in India.]

that —

(a) a corresponding exemption is allowed to Indian Officers of the same status by the Government of the Diplomatic Mission concerned, and

(b) the exemption of goods imported or purchased from bond under this concession is also subject to the Foreign Privileged Persons’ (Regulation of Customs Privileges) Rules, 1957.

that —

(a) the goods are imported within the time-limit fixed under the Baggage Rules made under 7[Section 79 of the Customs Act, 1962 (52 of 1962)]

(b) a corresponding exemption is allowed to Indian officers of the same status by the Government of the Diplomatic Mission concerned;

(c) the claimants are nationals of the State employing them, are not normally resident in India, are sent by their respective Governments to posts in India and are not engaged in any gainful private occupation in India; and

1 Substituted (w.e.f. 1-7-2017) by Notification No. 39/2017-Cus., dated 30-6-2017.

2 Substituted by Notification No. 128/86-Cus., dated 17-2-1986.

3 Substituted (w.e.f. 1-7-2017) by Notification No. 39/2017-Cus., dated 30-6-2017.

4 Substituted by Notification No. 36/90-Cus. (N.T.), dated 27-7-1990.

5 Inserted by Notification No. 112/69-Cus., dated 26-7-1969.

6 Renumbered by Notification No. 36/90-Cus. (N.T.), dated 27-7-1990.

7 Substituted (w.e.f. 1-7-2017) by Notification No. 39/2017-Cus., dated 30-6-2017.

8 Inserted by Notification No. 36/90-Cus. (N.T.), dated 27-7-1990.

3. (i) Personal and household effects and other articles, including motor vehicles, imported by or on behalf of the following classes of Career Consular Officers of Foreign States and their families, Consuls-General, Consuls (including Additional Consuls) 1[and Vice-Consuls.]

(ii) Articles of office equipment including motor vehicles, imported for official use in a Consulate of a Foreign State to which a Career Consular Officer entitled to exemption under item (i) is posted.

[(iii) Calendars imported by the officers mentioned in item (i) for free distribution to the various agencies/public, if they are the product or manufacture of the country the officer represents.]

(d) the exemption of goods imported under this concession is also subject to the Foreign Privileged Persons’ (Regulation of Customs Privileges) Rules, 1957.

that —

2[(a) the goods are imported at any time during the period the Consular Officer concerned holds his appointment in India;]

(b) a corresponding exemption is allowed to Indian Consular Officers of the same status by the Government which the Consular Officer represents;

(c) the Consular Officer concerned is normally resident in India;

(d) the Consular Officer is not engaged in any gainful private occupation in India; and

(e) the exemption of goods imported under this concession is also subject to the Foreign Privileged Persons’ (Regulation of Customs Privileges) Rules, 1957. that —

(a) a corresponding exemption is allowed in respect of similar goods imported by the Indian Consulate in those States;

(b) the goods are the property of the Government of that State and imported for use in their Consulate in India; and

(c) the exemption of goods imported under this concession is subject to the Foreign Privileged Persons’ (Regulation of Customs Privileges) Rules, 1957.

4[3A. (i) Personal and household effects and other articles including motor vehicles, imported by or on behalf of the following classes of privileged officers of Foreign States in India, stationed outside Delhi, and their families. Deputy High Commissioners, Assistant High Commissioners, First Secretaries, Second Secretaries, Third Secretaries and Attaches.

that —

[(a) the goods are imported at any time during the period the privileged officer concerned holds his appointment in India;]

(b) a corresponding exemption is allowed to Indian Officers of the same status by the Government which the privileged person concerned represents;

(c) the privileged officer concerned is not normally resident in India;

(d) the privileged officer is not engaged in any gainful private occupation in India; and

(e) the exemption of goods imported under this concession is also subject to the Foreign Privileged Persons’ (Regulation of Customs Privileges) Rules, 1957.

(ii) Articles of office equipment including motor vehicles, imported for official use in a Foreign Mission to which a privileged officer entitled to exemption under (i) above is posted.

that —

(a) a corresponding exemption is allowed in respect of similar goods imported by the Indian Mission of similar status in the country represented by the Mission concerned;

(b) the goods are the property of the Government of their country and imported for use in their Mission; and

(c) the exemption of goods imported under this concession is subject to the Foreign Privileged Persons’ (Regulation of Customs Privileges) Rules, 1957.]

1 Inserted by Notification No. 36/90-Cus. (N.T.), dated 27-7-1990.

2 Substituted by Notification No. 56/75-Cus., dated 7-6-1975.

3 Inserted by Notification No. 112/69-Cus., dated 26-7-1969.

4 Inserted by Notification No. 159/66-Cus., dated 27-8-1966.

5 Substituted by Notification No. 56/75-Cus., dated 7-6-1975.

1[(iii) Calendars imported by the officers mentioned in item (i) for free distribution to the various agencies/public, if they are the product or manufacture of the country the officer represents.]

4. 2[(i)] Personal and household effects, excluding motor vehicles, imported by the official of a Consulate of Foreign State other than the Career Consular Officers mentioned in Serial No. 3 for their personal use, on their first arrival to take up their appointments in India.

that —

(a) the goods are imported within the time-limit fixed under the Baggage Rules made under 3[Section 79 of the Customs Act, 1962 (52 of 1962)]

(b) a corresponding exemption is allowed to Indian Officers of the same status by the Government of the Consulates concerned;

(c) the claimants are nationals of the State employing them, are not normally resident in India, are sent by their respective Governments to posts in India and are not engaged in any gainful occupation in India; and

(d) the exemption of goods imported under this concession is also subject to the Foreign Privileged Persons’ (Regulation of Customs Privileges) Rules, 1957.

4[(ii) One motor vehicle each imported by the officials of a Consulate of Foreign State, other than those holding diplomatic status (other than the career Consular Officers mentioned in S. No. 3) for their personal use, on their first arrival to take up their appointments in India.]

5[4A. 6[(i)] Personal and household effects, excluding motor vehicles, imported by the official of a Deputy High Commission or an Assistant High Commission of a foreign country in India outside Delhi, other than the privileged officers mentioned in Serial No. 3A(i) above for their personal use, on their first arrival to take up their appointments in India.

that —

(a) the goods are imported within the time-limit fixed under the Passengers’ (Non-Tourist) Baggage Rules, 1960;7

(b) a corresponding exemption is allowed to Indian Officers of the same status by the Government of the country concerned;

(c) the claimants are nationals of the State employing them, are not normally resident in India, are sent by their respective Governments to posts in India and are not engaged in any gainful occupation in India; and

(d) the exemption of goods imported under this concession is also subject to the Foreign Privileged Persons’ (Regulation of Customs Privileges) Rules, 1957.]

8[(ii) One motor vehicle each imported by the officers of the Deputy High Commission in India, outside Delhi, other than those holding diplomatic status, for their personal use on their first arrival to take up appointments in India.]

5. (i) Personal and household effects and all articles including motor vehicles intended for personal use imported by a Trade Commissioner, Trade Representative or a Trade Agent appointed by the Government of a foreign or Commonwealth country and the members of their families.

(ii) All articles, including motor vehicles, imported for the official use of the officers mentioned in item (i).

1 Inserted by Notification No. 112/69-Cus., dated 26-7-1969.

2 Renumbered by Notification No. 36/90-Cus. (N.T.), dated 27-7-1990.

that —

(a) a corresponding exemption is allowed to Indian Officers of the same status by the Government of the country concerned; and

(b) the exemption of goods imported under this concession is also subject to the Foreign Privileged Persons’ (Regulation of Customs Privileges) Rules, 1957.

3 Substituted (w.e.f. 1-7-2017) by Notification No. 39/2017-Cus., dated 30-6-2017.

4 Inserted by Notification No. 36/90-Cus. (N.T.), dated 27-7-1990.

5 Inserted by Notification No. 159/66-Cus., dated 27-8-1966.

6 Renumbered by Notification No. 36/90-Cus. (N.T.), dated 27-7-1990.

7 See Baggage Rules, 1998.

8 Inserted by Notification No. 36/90-Cus. (N.T.), dated 27-7-1990.

(iii) Samples (including advertising literature, if any) imported by the officers mentioned in item (i), if they are the produce or manufacture of the country the officer concerned represents and are intended solely for display in the office of the officer concerned.

1[(iv) Calendars, publicity posters and booklets imported by the officers mentioned in item (i) for free distribution to the various agencies/public, if they are the product or manufacture of the country the officer represents.]

6.Personal and household effects excluding motor vehicles, imported by the officials in the office of a Trade Commissioner, Assistant Trade Commissioner, Trade Representative or a Trade Agent mentioned in Serial No. 5 for their personal use on their first arrival to take up their appointments in India.

that —

(a) the goods are imported within the time-limit fixed under the Baggage Rules made under 2[Section 79 of the Customs Act, 1962 (52 of 1962)]

(b) a corresponding exemption is allowed to officers of the same status by the Government which Trade Commissioner, Assistant Trade Commissioner, Trade Representatives or the Trade Agent concerned represents;

(c) claimants are nationals of the State employing them, are not normally resident in India, are sent by their respective Governments to posts in India and are not engaged in any gainful occupation in India; and

(d) the exemption of goods imported under this concession is also subject to the Foreign Privileged Persons’ (Regulation of Customs Privileges) Rules, 1957.

[Notification No. 3-Cus., dated 8-1-1957 as amended by Notifications No. 159-Cus., dated 27-8-1966; No. 112-Cus., dated 26-7-1969; No. 135-Cus., dated 20-9-1969; No. 56-Cus., dated 7-6-1975; No. 128/86-Cus., dated 17-2-1986; No. 36/90-Cus. (N.T.), dated 27-6-1990 and No. 39/2017-Cus., dated 30-6-2017.]

— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 106 dated 29th March, 1958 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 373 dated the 29th March, 1958, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts, the goods, falling within any Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and specified in column (2) of the Table below, from the leviable thereon which is specified in the First Schedule to the said Customs Tariff Act and from the leviable thereon respectively under sub-section (7) and (9) of section 3 Customs Tariff Act, if imported or purchased out of bond by the Vice-President of India on appointment or during his tenure of office.

TABLE

(1) (2)

(i)Articles for the personal use, wear or consumption of the Vice-President or any member of his family;

(ii)Food, drink and tobacco for consumption by members of the Vice-President’s household or by his guests, whether official or not;

1 Inserted by Notification No. 112/69-Cus., dated 26-7-1969.

2 Substituted (w.e.f. 1-7-2017) by Notification No. 39/2017-Cus., dated 30-6-2017.

(iii)Articles for the furnishing of any of the Vice-President’s official residences;

(iv)Motor cars provided for the Vice-President’s use.

2. This notification shall come into force with effect from the 1st day of July, 2017.

[Notification No. 36/2017-Cus., dated 30-6-2017]

— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 135/66-Customs, dated 20th June, 1966, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts foodstuffs and provisions (excluding fruit products, alcohol and tobacco), when imported into India by a person residing in India, not being a citizen of India, from the leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the [integrated tax leviable thereon under sub-section (7) of section 3] of the said Customs Tariff Act : that -

(i) the aggregate c.i.f. value of such foodstuffs and provisions so imported by any such person in a year shall not exceed 2[Rs. 1,00,000]; and

(ii) the importer secures the foreign currency required for importing such foodstuffs and provisions from the funds available to him in the foreign country:

3[ further that nothing contained in this notification shall apply after the 31st March, 2024.]

[Notification No. 207/89-Cus., dated 17-7-1989 as amended by Notifications No. 45/92-Cus., dated 1-3-1992; No. 70/2005-Cus., dated 19-7-2005; No. 43/2017-Cus., dated 30-6-2017 and No. 12/2023-Cus., dated 1-2-2023.]

— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all the equipments and consumable samples falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, by the Inspection Team of the Organization of Prohibition of Chemical Weapons, from the leviable thereon which is specified in the said First Schedule and from the [integrated tax leviable thereon under sub-section (7) of Section 3] of the said Customs Tariff Act, subject to the following conditions, namely :-

(a) the importer shall produce a certificate along with duly certified list of equipments and consumable samples from the Joint Secretary or the Deputy Secretary, National Authority Chemical Weapons Convention to the effect that such equipments and samples are required for carrying out verification/inspections as per in terms of Chemical Weapons Convention; and

(b) the Joint Secretary or the Deputy Secretary, National Authority Chemical Weapons Convention shall furnish an undertaking on letter head to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that such equipments shall be exported within six months of their import or within such extended period as may be allowed by the Commissioner of Customs, in this behalf and that consumable samples are required for the intended purpose and shall be accounted for.

[Notification No. 121/2003-Cus., dated 1-8-2003 as amended by Notification No. 43/2017-Cus., dated 30-6-2017.]

1 Substituted (w.e.f. 1-7-2017) by Notification No. 43/2017-Cus., dated 30-6-2017.

2 Substituted by Notification No. 70/2005-Cus., dated 19-7-2005.

3 Inserted (w.e.f. 2-2-2023) by Notification No. 12/2023-Cus., dated 1-2-2023.

4 Substituted (w.e.f. 1-7-2017) by Notification No. 43/2017-Cus., dated 30-6-2017.

— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all the goods imported into India by Food and Agricultural Organisation of the United Nations (FAO) for execution of projects listed below in the Annexure, from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) subject to the condition that the importer, at the time of clearance of the goods, produces a certificate before the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, having jurisdiction, from an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Agriculture and Farmers Welfare, verifying the following details, namely :-

(i) the quantity and description of the goods; and

(ii) that the said goods are intended for the purpose of use in execution of said projects.

ANNEXURE

(1) Strengthening Capacities for Nutrition-sensitive Agriculture and Food systems,

(2) Green Ag : Transforming Indian Agriculture for Global Environment benefits and the conservation of Critical Biodiversity and Forest landscape.

2. This notification shall come into force on the 1st day October, 2019. [Notification No. 32/2019-Cus., dated 30-9-2019]

R.K. JAIN'S CUSTOMS TARIFF OF INDIA 2023-24

AUTHOR : R.K. JAIN

PUBLISHER : TAXMANN

DATE OF PUBLICATION : AUGUST 2023

EDITION : 78th Edition

ISBN NO : 9789391055400

NO. OF PAGES : 2706

BINDING TYPE : PAPERBACK

DESCRIPTION

This book covers the following:

• Customs Tariff Act

• Import Tariff

• Export Tariff

• Integrated Goods & Services Tax (IGST)

• Annexures – Cesses, Additional Duties & Other Levies

• Safeguard Duty

• Anti-dumping Duty & Countervailing Duty

• Miscellaneous

It also incorporates basic details such as:

• How to use this Tariff?

• How to calculate the effective rate of import duty

Rs. 3995 USD 114

The Present Publication is the 78th Edition | 2023-24, amended by the Finance Act 2023 and updated till 31st July 2023.

ORDER NOW