Circular No. ES/239/2021-22 09th February, 2022
To: Members of the Council
Sub: Moving of the entries of CBIC’s Notification No. 50/2017-Customs to the first schedule of Customs Tariff w.e.f. 01st May, 2022
Dear Member,
With regard to the Budget 2022-23, please make a note of the following:
(A) Following entries of CBIC’s Notification No. 50/2017-Customs are being moved to the first schedule of Customs Tariff w.e.f. 01st May, 2022. Consequently, the respective entries shall be omitted vide Notification No. 02/2022-Customs dated 01st February, 2022 w.e.f. 01st May, 2022 (column 6 of the table below refers). While the same entry will be inserted to the first schedule of Customs Tariff vide Clause 97(b) of the Finance Bill, 2022 w.e.f. 01st May, 2022. Applicable BCD rate on these goods would thus remain unchanged.
(Relevant entries are given below)
|
Sr. No. |
S. No. as per Notification No. 50/2017-Customs |
HS Code |
Description of goods as per Notification (indicative only) |
Applied Rate (Existing Rate) |
S. No. of Notification No. 2/2022 – Customs refers (w.e.f. 01.05.2022) |
|
83 |
318 |
5401, 5402, 5403, 5404, 54050000 or 5406 |
All goods |
5% |
79 |
|
84 |
321 |
5501 to 5510 |
All goods |
5% |
79 |
|
85 |
323 |
5511 |
All goods |
10% |
79 |
(B) Notification No. 02/2022-Customs dated 01st February, 2022 - Prescribes effective rate of Basic Customs Duty (BCD).
(Relevant entries are given below)
(69) against S. No. 257, in column (6), for the entry, the entries “9 and 108” shall be substituted;
(70) after S. No. 257 and the entries relating thereto, the following S. Nos. and entries shall be inserted,
namely:-
|
Sr. No. |
Chapter or Heading or sub-heading or tariff item |
Description of goods |
Standard Rate |
IGST |
Condition No. |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
257B. |
39, 48 or any other Chapter |
The following goods, when imported by bonafide exporters for use in the manufacture of textile or leather garments for export, namely: - (a)fasteners including buttons and snap fasteners, zip fasteners (b) inlay cards (c) buckles, eyelets, hooks and eyes, rivets (d) collar stays, collar patties, butterfly and other garment stays including plastic stays (e) embroidery motifs or prints (f) laces (g) badges including embroidered badges (h) sequins (i) toggles (j) studs (k) printed bags (l) anti-theft devices like labels, tags and sensors (m) poly pouch, high density sticker, heat transfer sticker (n) anglets on draw strings-hooded jacket (o) pin bullets for packing, plastic tag bullets, metal tabs, bows, ring and slider and rings; (p) lining and inter-lining materials (q) wet blue chrome tanned leather |
Nil |
--- |
9 and 108 |
IV. in the ANNEXURE, -
(vi) for Condition No. 108 and the entries relating thereto, the following Condition and entries shall be
substituted, namely: -
|
“108. |
If the items manufactured using the imported goods are exported by the importer within six months of the date of the import of the said imported goods.”; |
The above shall be effective from 1st May, 2022 and valid upto 31st March, 2024.
(C) Notification No. 3/2022-Customs dated 1st February, 2022 - Amendments have been made in Notification No. 11/2018-Customs dated 2nd February, 2018 so as to exempt certain goods from Social Welfare Surcharge (SWS) and to withdraw SWS exemption on certain textile items.
(Relevant entries are given below)
In the said notification, in the TABLE,
(x) after the figure “5407 54,”, the figure “5407 61,” shall be inserted;
(xi) after the figure “5516 14,”, the figures “5516 22 00, 5516 23 00,” shall be inserted;
(xii) after the figure “5802 19,”, the figure “5802 30 00,” shall be inserted;
(xiii) the figures “6001 92 00, 6101 20 00, 6101 30, 6102 10 00, 6102 20 00, 6102 30, 6104 19 (except of wool or fine animal hair or cotton),” shall be omitted;
(D) Notification No. 7/2022- Customs dated 1st February, 2022- Amendments have been made in Notification No. 82/201-Customs dated 27th October, 2017 to prescribe effective rate on certain Textile items upto 30th April, 2022
(xiii) after S. No. 28 and the entries relating thereto, the following S.Nos. and entries shall be inserted, namely: -
|
S. No. |
Chapter/Heading/sub-heading or tariff item |
Description |
Rate |
|
“28A. |
5407 42 |
All goods |
20% or Rs. 36 per sq. mtr., whichever is higher |
|
28B. |
5407 43 00 |
All goods |
20% or Rs. 40 per sq. mtr., whichever is higher |
|
28C. |
5407 44 (except tariff item 5407 44 20) |
All goods |
20% or Rs. 35 per sq. mtr., whichever is higher”; |
(xiv) S. No. 29 and the entries relating thereto shall be omitted;
(xv) against S. No. 30, in column (3), for the entry, the entry “All goods” shall be substituted;
(xvi) after S. No. 31 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: -
|
“31B. |
5407 52 |
All goods |
20% or Rs. 23 per sq. mtr., whichever is higher |
|
31C. |
5407 53 00 |
All goods |
20% or Rs. 30 per sq. mtr., whichever is higher”; |
(xvii) against S. No. 33, in column (3), for the entry, the entry “All goods” shall be substituted;
(xviii) after S. No. 33 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
|
“33A. |
5407 69 00 |
All goods |
20% or Rs. 36 per sq. mtr., whichever is higher”; |
(xix) after S. No. 35 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: -
|
“35A. |
5407 73 00 |
All goods |
20% or Rs. 36 per sq. mtr., whichever is higher |
|
35B |
5407 74 00 |
All goods |
20% or Rs. 23 per sq. mtr., whichever is higher’; |
(xx) after S. No. 42 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
|
“42A. |
5407 82 (except tariff item 5407 82 50) |
All goods |
20% or Rs. 25 per sq. mtr., whichever is higher”; |
(xxi) S. No. 43 and the entries relating thereto shall be omitted;
(xxii) against S. No. 44, in column (3), for the entry, the entry “All goods” shall be substituted;
(xxiii) after S. No. 44 and the entries relating thereto, the following S.Nos. and entries shall be inserted, namely: -
|
“44A. |
5407 83 00 |
All goods |
20% or Rs. 40 per sq. mtr., whichever is higher |
|
44B. |
5407 84 (except tariff item 5407 84 50) |
All goods |
20% or Rs. 23 per sq. mtr., whichever is higher”; |
(xxiv) S. No. 45 and the entries relating thereto shall be omitted;
(xxv) against S. No. 46, in column (3), for the entry, the entry “All goods” shall be substituted;
(xxvi) after S. No. 47 and the entries relating thereto, the following S.Nos. and entries shall be inserted, namely: -
|
“47A. |
5407 92 00 |
All goods |
20% or Rs. 40 per sq. mtr., whichever is higher |
|
47B. |
5407 93 00 |
All goods |
20% or Rs. 27 per sq. mtr., whichever is higher |
|
47C. |
5407 94 00 |
All goods |
20% or Rs. 40 per sq. mtr., whichever is higher”; |
(xxvii) after S.No. 49 and the entries relating thereto, the following S.Nos. and entries shall be inserted, namely: -
|
“49A. |
5408 22 |
All goods |
20% or Rs. 27 per sq. mtr., whichever is higher |
|
49B |
5408 23 00 |
All goods |
20% or Rs. 28 per sq. mtr., whichever is higher |
|
49C. |
5408 24 (except tariff items 5408 24 12, 5408 24 13, 5408 24 15, 5408 24 18) |
All goods |
20% or Rs. 52 per sq. mtr., whichever is higher”; |
(xxviii) S.No. 50 and the entries relating thereto shall be omitted;
(xxix) against S.No. 51, in column (3), for the entry, the entry “All goods” shall be substituted;
(xxx) after S.No. 56 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: -
|
“56A. |
5512 19 |
All goods |
20% or Rs. 25 per sq. mtr., whichever is higher |
|
56B |
5512 29 |
All goods |
20% or Rs. 28 per sq. mtr., whichever is higher”; |
(xxxi) for S.No. 57 and the entries relating thereto, the following S.No. and entries shall be substituted, namely: -
|
“57. |
5512 99 |
All goods |
20% or Rs. 54 per kg., whichever is higher”; |
(xxxii) for S.No. 59 and the entries relating thereto, the following S.No. and entries shall be substituted, namely: -
|
“59. |
5513 21 00 |
All goods |
20% or Rs. 107 per kg., whichever is higher”; |
(xxxiii) after S.No. 59 and the entries relating thereto, the following S.No. and entries shall be inserted, namely: -
|
“59A. |
5513 23 00 |
All goods |
20% or Rs. 125 per kg. or Rs. 25 per sq. mtr., whichever is highest”; |
(xxxiv) after S.No. 61 and the entries relating thereto, the following S.Nos. and entries shall be inserted, namely: -
|
“61A. |
5513 39 00 |
All goods |
20% or Rs. 125 per kg. or Rs. 30 per sq. mtr., whichever is highest |
|
61B. |
5513 41 00 |
All goods |
20% or Rs. 15 per sq. mtr., whichever is higher”; |
(xxxv) after S.No. 63 and the entries relating thereto, the following S.No. and entries shall be inserted, namely: -
|
“63A. |
5514 21 00 |
All goods |
20% or Rs. 100 per kg. or Rs. 30 per sq. mtr., whichever is highest”; |
(xxxvi) for S.No. 64 and the entries relating thereto, the following S.No. and entries shall be substituted, namely: -
|
“64. |
5514 22 00 |
All goods |
20% or Rs. 100 per kg., whichever is higher”; |
(xxxvii) for S.No. 65 and the entries relating thereto, the following S.No. and entries shall be substituted, namely: -
|
“65. |
5514 23 00 |
All goods |
20% or Rs. 114 per kg., whichever is higher”; |
(xxxviii)for S.No. 66 and the entries relating thereto, the following S.No. and entries shall be substituted, namely: -
|
“66. |
5514 29 00 |
All goods |
20% or Rs. 121 per Kg., whichever is higher”; |
(xxxix) after S.No. 66 and the entries relating thereto, the following S.Nos. and entries shall be inserted, namely: -
|
“66A. |
5514 30 11 |
All goods |
20% or Rs. 45 per sq. mtr., whichever is higher |
|
66B. |
5514 30 12 |
All goods |
20% or Rs. 26 per sq. mtr., whichever is higher”; |
(xl) for S.No. 72 and the entries relating thereto, the following S.No. and entries shall be substituted, namely: -
|
“72. |
5514 49 00 |
All goods |
20% or Rs. 114 per kg., whichever is higher”; |
(xli) after S.No. 76 and the entries relating thereto, the following S.No. and entries shall be inserted, namely: -
|
“76A. |
5515 21 |
All goods |
20% or Rs. 55 per sq. mtr., whichever is higher”; |
(xlii) after S.No. 83 and the entries relating thereto, the following S.No. and entries shall be inserted, namely: -
|
“83A |
5515 91 |
All goods |
20% or Rs. 40 per sq. mtr., whichever is higher”; |
(xliii) after S.No. 89 and the entries relating thereto, the following S.No. and entries shall be inserted, namely: -
|
“89A |
5516 22 00 or 5516 23 00 |
All goods |
20% or Rs. 150 per kg., whichever is higher”; |
(xliv) against S.No. 122, in column (3), for the entry, the entry “All goods” shall be substituted;
(xlv) after S.No. 123 and the entries relating thereto, the following S.No. and entries shall be inserted, namely: -
|
“123A |
5801 22 |
All goods |
10% or Rs. 70 per sq. mtr., whichever is higher”; |
(xlvi) against S.No. 124, in column (3), for the entry, the entry “All goods” shall be substituted;
(xlvii) after S.No. 124 and the entries relating thereto, the following S.No. and entries shall be inserted, namely: -
|
“124A. |
5801 26 00 |
All goods |
10% or Rs. 180 per sq. mtr., whichever is higher”; |
(xlviii) against S.No. 126, in column (3), for the entry, the entry “All goods” shall be substituted;
(xlix) against S.No. 128, in column (3), for the entry, the entry “All goods” shall be substituted;
(l) against S.No. 130, in column (3), for the entry, the entry “All goods” shall be substituted;
(li) against S.No. 131, in column (3), for the entry, the entry “All goods” shall be substituted;
(lii) against S.No. 135, in column (3), for the entry, the entry “All goods” shall be substituted;
(liii) after S.No. 138 and the entries relating thereto, the following S.No. and entries shall be inserted, namely: -
|
“138A. |
5802 30 00 |
All goods |
10% or Rs. 150 per kg., whichever is higher”; |
(liv) against S.No. 157, in column (4), for the entry, the entry “20%” shall be substituted;
(lix) against S.No. 187, in column (4), for the entry, the entry “20%” shall be substituted;
This notification shall come into force on 02nd February, 2022
Members may kindly make a note of the above.
Thanking you,
Yours faithfully,
S. BALARAJU
EXECUTIVE DIRECTOR
