| 3824 |
[Notification Rate is not applicable for import from US1] |
| w.e.f. 1 May 2022
BCD against all tariff item of heading 3824 10 00, 3824 30 00, 3824 40 10, 3824 40 90, 3824 50 10, 3824 50 90, 3824 81 00, 3824 82 00, 3824 83 00, 3824 84 00, 3824 85 00, 3824 86 00, 3824 87 00, 3824 88 00, 3824 89 00, 3824 91 00 and 3824 92 00 the entry substituted by “7.5”;
[Clause 98(b) of Finance Act 2022]
|
| HS2022 Changes in this heading w.e.f. 1 Jan 2022 by Finance Act, 2021-
(a) Tariff items 3824 60 90 to 3824 79 00 substituted;
(b) Tariff items 3824 89 00 and 3824 92 00 inserted
|
| Schedule Changes by Sec 88(b) of Finance Act 2019 w.e.f. 1 Jan 2020 by Ntfn 89-Cus-NT/10.12.2019.
[after tariff item 3824 88 00, the entries “-- Other” inserted]
[sub-heading 3824 99 and tariff items 3824 99 11 to 3824 99 90 substituted] |
| Schedule Rate of Basic Customs Duty in heading 3824 99 00 Hiked to 17.5% from 10% by Finance Bill 2021. |
| Budget 2020: BCD on all goods, falling under tariff item 3824 99 00 is being increased from 10% to 17.50% by increasing the tariff rate of all goods falling under this tariff item [Clause 115 (a) of the Finance Bill, 2020 refers. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect]. The items of this heading covered by S. No. 250A of notification No. 50/2017 Customs, dated 30th June, 2017 will continue to attract BCD at 7.5%. Otherwise tariff rate shall apply on import of goods falling under tariff item 3824 99 00. |
| Budget 2019: S. Nos. 249A and 250A of notification No. 50/2017- Customs dated 30th June, 2017, are being amended so as to include all goods under the tariff items 3822 00 90 and 3824 99 90 respectively within the ambit of these entries. |
| Schedule Rate of Basic Customs Duty for Tariff Item 3824 99 90 Hiked to 17.5% from 10% by 48/2018-Customs dated 20.06.2018 |
| Tariff item 3824 90 38 inserted by 109-NT/24.09.2008 |
| Tariff lines 3824 79 00 to 3824 90 90 substituted by Finance Act 2016 |
| Basic Duty Exemption |
| IGST on All goods in this heading by SNo 97 in Sch III of Ntfn 01-IGST/28.06.2017 |
| Import Policy: Items containing Ozone depleting substances in 3824 71 to 3824 77 – Restricted by 09-RE/22.04.2013. Import permitted as per policy condition 3 below. |
| *Import subject to conditions at Import Licensing Note (3) below. |
| **Import subject to conditions at Policy Condition (2) below |
| Classification: Mixture of Micronutrients/ Multi-micronutrients in 3824. [1022-CBEC/06.04.2016 (DINDEX Code 6730)]. |
| Anti-dumping duty on Sulphonated Naphthalene Formaldehyde from China by Ntfn 07-ADD/13.03.2018. See full text of Notification at Chapter end. |
| Zeolite 4A by Ntfn 57-ADD/13.12.2018. |
| Anti-dumping Duty Imposed on Hydrofluorocarbon (HFC) Blends from China for Five Years by Ntfn 76/2021-Customs (ADD) dated 22 December 2021 |
