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Notes


Sub-Heading Notes

Reference:- 06-CE 01.03.2002 (S.No. 55)

Additional duty on spectacle lenses and intraocular lenses - 8%
Other in the heading - 16

Reference:- Notification No. 21/01.03.2002 (S.No. 176)

Perform of silica for the manufacture of telecommunication grade optical fibres
Effective duty on perform of silica for the manufacture of telecommunication grade optical fibres or opticle fibre cables falling under Chapter 70 or 90.

Basic Customs Duty : Nil

Reference:- Notification No. 21/01.03.2002 (S.No. 247)

Computers and fax machines by Newsmen value limit of Rs. 1 lakh and PIB certification on availment of facility.
The following goods.
(i) Personal computers including lap top personal computers,
(ii) typewriters and faxmachines. Imported by an accredited journalist:-

Reference:- Notification No. 21/01.03.2002 (S.No. 418)

Goods for the mfr of telecommunication grade impregnated glass reinforcement roving
Following goods for manufacture of telecommunication grade impregnated glass reinforcement roving, namely,-

(i) E-glass roving/yarn;
(ii) liquid absorbent polymer;
(iii) polyurethane polymer;
(iv) Vinyl polymer

Basic Customs Duty : 10
Additional duty (CVD) : 16
Special Additional Duty : 4

Add Education Cess 2%+1%
 

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What is New?

Date: 27-03-2025
NOTIFICATION No. 11/2025–Central Tax
Seeks to notify Central Goods and Services Tax (Second Amendment) Rules 2025

Date: 13-03-2025
Notification No. 10/2025 – Central Tax
Seeks to amend notification No. 02/2017-Central Tax.

Date: 28-02-2025
Notification No. 12/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 14-02-2025
Notification No. 10/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 13-02-2025
Notification No. 14/2025-Customs
Seeks to amend Notification 11/2021-Customs dated 01.02.2021 to amend AIDC rate on Bourbon whiskey

Date: 11-02-2025
NOTIFICATION No. 09/2025–Central Tax
Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force

Date: 03-02-2025
[F. No. CBIC-190354/236/2021-TRU]
Corrigendum to Notification No. 50 of 2024 Customs, dated the 30th December, 2024.

Date: 01-02-2025
Notification No. 13/2025-Customs
Seeks to further amend notification No. 153/94-Customs dated the 13 th July, 1994.

Date: 01-02-2025
Notification No. 12/2025-Customs
Seeks to further amend notification No. 19/2019 dated 06 th July 2019.

Date: 01-02-2025
Notification No. 11/2025 – Customs
Seeks to further amend notification No. 25/2002-Customs, dated the 1st March, 2002 so as to add capital goods to the already existing list of capital goods exempted from basic customs duty for manufacture of lithium-ion battery of mobile phones and electrically operated vehicles.



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