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Notes


Chapter Introduction (Excise)

This Chapter does not cover :

(a) footwear or parts of footwear of Chapter 64;

(b) headgear or parts of headgear of Chapter 65; or

(c) articles of Chapter 95 (for example, toys, games, sports requisites).
































Tariff Item Description of good Unit Rate of duty
4501


45011000

45019000
Natural cork, raw simply prepared; waste cork; crushed,
granulated or ground cork


-- Nature cork, raw or simply prepared...................

-- Other..........................


kg.

kg.


12.5%

12.5%
45020000 Natural cork, debacked or roughly squared, or in
rectangular (including square) blocks, plates, sheets or strip
(including sharp-edged blanks for corks or stoppres)
kg. 12.5%
4503


45031000

450390

45039010

45039090
Articles of natural cork

-- Corks and stoppers..............

-- Other.................

-- Shuttlecock cork bottom.................

-- Other................


kg.

kg.

kg..


12.5

12.5

12.5
4504





45041010

45041020

45041090

45049000
Agglomerated cork (with or without a binding substance) and
articles of agglomerated cork


-- Blocks, plates, sheet and strip; titles of any shape; solid
cylinders, including discs :

-- Sheets.............

-- Slabs..............

-- Others.............

-- Others.............






kg.

kg.

kg.






12.5%

12.5%

12.5%

EXEMPTION NOTIFICATIONS

SSI Exemption  for those not availing CENVAT - Exemption to goods falling under Chapter 45 on first  clearance  of Rs. one crore and fifty lakh (w.e.f. 1-4-2007) when total  clearance not exceeding rupees four crores in the preceding financial year.
 

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What is New?

Date: 04-11-2025
Notification No.73/2025-Customs (N.T.)
Transhipment of Cargo to Nepal under Electronic Cargo Tracking System (Amendment) Regulations, 2025 by amendment of Principal Notification No. 68/2019-Customs (N.T.) dated 30th September, 2019

Date: 31-10-2025
Notification No. 72/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 30-10-2025
NOTIFICATION No 68/2025-Customs (N.T.)
Assignment of Proper Officer under section 18A

Date: 30-10-2025
NOTIFICATION No. 69/2025-Customs (N.T.)
Levy of Fees (Customs Documents) Amendment Regulations, 2025

Date: 30-10-2025
NOTIFICATION No. 70/2025-Customs (N.T.)
Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025

Date: 30-10-2025
NOTIFICATION No. 71/2025-Customs (N.T.)
Conditions, where no revision allowed under Section 18A

Date: 23-10-2025
NOTIFICATION No. 66/2025 - Customs (N.T.)
Notification of ICD Malur, Kolar District, Karnataka u/s. 7(1)(aa) of Customs Act, 1962" and it was issued under Section 7(1)(aa) of Customs Act, 1962.

Date: 18-10-2025
NOTIFICATION No. 17/2025 – CENTRAL TAX
Seeks to extend date of filing GSTR-3B.

Date: 15-10-2025
Notification No. 65/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 09-10-2025
Notification No. 64/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver



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