| 2501 |
(B) Phenolic resin
(Read with Condition No. 9 below)
[Exemption Duty Ref by SNo(132) in Ntfn 50-Customs/2017 dated 30.06.2017;02/01.02.2022– Proviso inserted and Clause (B) omitted]
Condition No. 9: If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.
|
| w.e.f. 1 May 2022- BCD against all tariff item of heading 2501, the entry substituted by “5%”.
[Clause 98(b) of Finance Act 2022]
|
| Common salt (including Rock Salt, Sea Salt and Table Salt)
[SNo(175) in Ntfn 50-Customs/2017 dated 30.06.2017 as ammended by 02/01.02.2021] |
| IGST on All goods in this heading by SNo(103) in Ntfn 02-IGST/28.06.2017 |
| Standard quantity packs for Salt must under LM(PC) Rules, 2011. See Volume III Customs Act, Rules and Procedures for details. |
| w.e.f. 1 May 2022- BCD against all tariff item of heading 2502 00 00, the entry substituted by “5%”.
[Clause 98(b) of Finance Act 2022] |
| IGST on All goods in this heading by SNo 110 in Sch I of Ntfn 01-IGST/28.06.2017
|
