| 1001 |
w.e.f. 1 May 2022- BCD against tariff item 1001 19 00, 1001 99 10 the entry substituted by 40%
[Clause 98(b) of Finance Act 2022]
|
| SWS exempted on goods in tariff items 1001 11 00, 1001 91 00, 1001 99 20 [SNo. 1 of 11/02.02.2018 WTO Binding – The SWS exemption is included in the duty calculation above.] |
| Budget 2020: (1) Vide S. No. 38 of notification No. 50/2017-Customs dated 30th June 2017, meslin falling under tariff item 1001 99 20 is exempted from BCD. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, meslin falling under tariff item 1001 99 20 will now attract 100% BCD.
Further, Meslin falling under tariff item 1001 99 20 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.
(2) Vide S. No. 36 of notification No. 50/2017-Customs dated 30th June 2017, 'durum wheat seeds and seeds of wheat (other than durum wheat)' falling under tariff item 1001 11 00 and 1001 91 00 are exempted from BCD. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, durum wheat seeds and seeds of wheat other than durum wheat, falling under tariff item 1001 11 00 and 1001 91 00 will now attract 100% BCD.
Further, Wheat falling under tariff item 1001 11 00 and 1001 91 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.
|
| Wheat and meslin, other than pre-packaged and labelled
[SNo(65) in Ntfn 02-IGST/28.06.2017 as amended by 07-IGST/13.07.2022]
|
| Wheat and meslin, pre-packaged and labelled
[SNo 46 in Sch I of Ntfn 01-IGST/28.06.2017 as amended by 06/2022-IGST dated 13.07.2022] |
| *Import Policy: Restricted – Import subject to policy condition (2) - Import permitted for sowing without a licence subject to the new Policy on Seed Development, 1988 and in accordance with import permit granted under Plants Quarantine (Regulation of imports into India) Order, 2003. |
| STE - Import allowed through FCI subject to Para 2.21 of FTP and Import subject to Policy Condition (4) of this Chapter. |
