| 1704 |
Budget 2020-21: Vide S. No. 93 of notification No. 50/2017- Customs dated 30th June 2017,a concessional of 30% is prescribed on Chewing gum falling under tariff heading 1704 10 00. On review, this entry is being omitted vide notification no. 1/2020-Customs dated 2nd Feb, 2020. Consequently, Chewing gum falling under tariff heading 1704 10 00 will now attract 45% BCD. |
| Further, chewing gum falling under tariff item 1704 10 00 is being exempted from levy of Social Welfare Surcharge by amending notification No. 11/2018-Customs dated 2nd February, 2018 vide notification No 09/2020-Customs dated 2nd February, 2020 |
| SWS exempted on goods in tariff items 1704 10 00 [SNo. 1 of 11/02.02.2018 WTO Binding – The SWS exemption is included in the duty calculation above. |
| Sugar boiled confectionery
[SNo 32AA in Sch II of Ntfn 01-IGST/28.06.2017] |
| Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak and sugar boiled confectionery]
[SNo 12 in Sch III of Ntfn 01-IGST/28.06.2017] |
| (1) Prohibition on import of milk and milk products (including chocolates and chocolate products and candies/ confectionary/ food preparations with milk or milk solids as an ingredient) from China is extended until the capacity of all laboratories at ports of entry have been suitably upgraded for testing melamine.
[Amended by 01-Ntfn/23.04.2019] |
| w.e.f. 1 May 2022- BCD against tariff item 1801 00 00, the entry substituted by “15%”
[Clause 98(b) of Finance Act 2022]
|
| IGST on All goods in this heading by SNo 93 in Sch I of Ntfn 01-IGST/28.06.2017 |
| IGST on All goods in this heading by SNo 94 in Sch I of Ntfn 01-IGST/28.06.2017 |
