MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 29th March, 2025/Chaitra 8, 1947 (Saka)
The following Act of Parliament received the assent of the President on the 29th March, 2025 and is hereby published for general information:--
THE FINANCE ACT, 2025
No. 7 of 2025
[29th March, 2025.]
An Act to give effect to the financial proposals of the Central Government for the financial year 2025-2026.
BE it enacted by Parliament in the Seventy-sixth Year of the Republic of India as follows:--
CHAPTER I
PRELIMINARY
Short title and commencement.
1. (1) This Act may be called the Finance Act, 2025.
(2) Save as otherwise provided in this Act,--
(a) sections 2 to 91, 104 to 120, 125 and 136 shall come into force on the 1st day of April, 2025;
(b) sections 121 to 124 and sections 126 to 134 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
CHAPTER IV
INDIRECT TAXES
Amendment of section 18.
92. In the Customs Act, 1962 (hereinafter referred to as the Customs Act), in section 18,-
(a) in sub-section (1), for the words “the proper officer may direct that the duty leviable on such goods, be assessed provisionally”, the following shall be substituted, namely:-
“the proper officer may assess the duty leviable on such goods, provisionally,”;
(b) in sub-section (1A), for the words “within such time and in such manner”, the words “in such manner” shall be substituted;
(c) after sub-section (1A), the following sub-sections shall be inserted, namely:--
“(1B) The proper officer shall finalise the duty provisionally assessed, within two years from the date of such assessment under sub-section (1):
Provided that the Principal Commissioner of Customs or the Commissioner of Customs may, on sufficient cause being shown and for reasons to be recorded in writing, extend the said period to a further period of one year:
Provided further that in respect of any provisional assessment pending under sub-section (1) as on the date on which the Finance Bill, 2025 receives the assent of the President, the said period of two years shall be reckoned from the date on which the said Finance Bill receives the assent of the President.
(1C) Where the proper officer is unable to assess the duty finally within the time specified under sub-section (1B) for the reason that--
(a) an information is being sought from an authority outside India through a legal process; or
(b) an appeal in a similar matter of the same person or any other person is pending before the Appellate Tribunal or the High Court or the Supreme Court; or
(c) an interim order of stay has been issued by the Appellate Tribunal or the High Court or the Supreme Court; or
(d) the Board has, in a similar matter, issued specific direction or order to keep such matter pending; or
(e) the importer or exporter has a pending application before the Settlement Commission or the Interim Board,
the proper officer shall inform the importer or exporter concerned, the reason for non-finalisation of the provisional assessment and in such case, the time specified in sub-section (1B) shall apply not from the date of the provisional assessment but from the date when such reason ceases to exist.”.
Insertion of new section 18A.
93. After section 18 of the Customs Act, the following section shall be inserted, namely:--
Voluntary revision of entry, post clearance.
“18A. (1) Notwithstanding anything contained in section 149, the importer or exporter of the goods, after the clearance, may revise an entry already made in relation to the goods, in such form and manner, within such time and subject to such conditions as may be prescribed.
(2) On revising the entry under sub-section (1), the importer or exporter of the goods shall self-assess the duty.
(3) Where the revised entry and self-assessment made under sub-sections (1) and (2) results in--
(a) any duty short-levied, not levied, short-paid or not paid, then the same may be paid voluntarily by the importer or exporter of such goods along with the interest under section 28AA;
(b) duty paid in excess of that payable on such goods or whole of the duty paid, requiring refund, then, such revised entry shall be deemed to be a claim for refund under section 27.
(4) The proper officer may,--
(a) verify the revised entry and self-assessment made under sub-sections (1) and (2) in cases selected primarily on the basis of risk evaluation through appropriate selection criteria;
(b) re-assess the duty leviable on such goods in cases where the self-assessment under sub-section (2) is not done correctly.
(5) No revision of entry shall be made under this section in the following cases, namely:--
(a) cases where any audit under Chapter XIIA or search, seizure or summons under Chapter XIII has been initiated and intimated to the importer or the exporter concerned;
(b) cases requiring refund where the proper officer has re-assessed the duty under section 17 or assessed the duty under section 18 or under section 84;
(c) any other case which the Board may specify by notification in the Official Gazette.”.
Amendment of section 27.
94. In section 27 of the Customs Act, in sub-section (1), the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:--
“Explanation 2.--For the removal of doubts, it is hereby clarified that the period of limitation of one year in case of claim of refund under clause (b) of sub-section (3) of section 18A or amendment of documents under section 149, shall be computed from the date of payment of such duty or interest.”.
Amendment of section 28.
95. In section 28 of the Customs Act, in Explanation 1, after clause (b), the following clause shall be inserted, namely:-
“(ba) in a case where duty is paid under clause (a) of sub-section (3) of section 18A, the date of payment of duty or interest;”.
Amendment of section 127A.
96. In section 127A of the Customs Act,--
(i) after clause (d), the following clause shall be inserted, namely:--
‘(da) “Interim Board” means the Interim Board for Settlement constituted under section 31A of the Central Excise Act, 1944;’;
(ii) after clause (e), the following clause shall be inserted, namely:--
‘(ea) “pending application” means an application filed under section 127B before the 1st day of April, 2025 and fulfils the following conditions, namely:--
(i) it has been allowed under section 127C; and
(ii) no order under sub-section (5) of section 127C was issued on or before the 31st day of March, 2025 with respect to such application;’.
Amendment of section 127B.
97. In section 127B of the Customs Act, after sub-section (5), the following provisos shall be inserted, namely:--
“Provided that no application shall be made under this section on or after the 1st day of April, 2025:
Provided further that on and from the date of the constitution of the Interim Board, every pending application shall be dealt by it from the stage at which such pending application stood immediately before its constitution.”.
Amendment of section 127C.
98. In section 127C of the Customs Act, after sub-section (10), the following sub-sections shall be inserted, namely:--
‘(11) On and from the 1st day of April, 2025,--
(a) the provisions of sub-sections (2), (3), (4), (5), (5A), (7), (8) and (8A) shall apply to pending applications with the modification that for the words “Settlement Commission”, wherever they occur, the words “Interim Board” shall be substituted;
(b) in sub-section (3), for the words “seven days from the date of order”, the words “seven days from the date of receipt of the order” shall be substituted;
(c) in sub-section (7), for the word “Bench”, the words “Interim Board” shall be substituted;
(d) the provisions of sub-section (10) shall have effect as if for the words “Settlement Commission”, the words “Settlement Commission or the Interim Board” had been substituted.
(12) Notwithstanding anything contained in this section, the Interim Board may, within three months from the date of its constitution under section 31A of the Central Excise Act, 1944, for the reasons to be recorded in writing, extend the time limit referred to in sub-section (8A), by such further period not exceeding twelve months from the date of such constitution.’.
Amendment of section 127D.
99. In section 127D of the Customs Act, after sub-section (2), the following sub-section shall be inserted, namely:--
“(3) On and from the 1st day of April, 2025, the power of the Settlement Commission under this section shall be exercised by the Interim Board and the provisions of this section shall mutatis mutandis apply to the Interim Board as they apply to the Settlement Commission.”.
Amendment of section 127F.
100. In section 127F of the Customs Act, after sub-section (4), the following sub-section shall be inserted, namely:--
“(5) On and from the 1st day of April, 2025, the powers and functions of the Settlement Commission under this section shall be exercised by the Interim Board and the provisions of this section shall mutatis mutandis apply to the Interim Board as they apply to the Settlement Commission.”.
Amendment of section 127G.
101. In section 127G of the Customs Act, after the first proviso, the following proviso shall be inserted, namely:--
“Provided further that on and from the 1st day of April, 2025, the functions of the Settlement Commission under this section shall be performed by the Interim Board and the provisions of this section shall mutatis mutandis apply to the Interim Board as they apply to the Settlement Commission.”.
Amendment of section 127H.
102. In section 127H of the Customs Act, after sub-section (3), the following sub-section shall be inserted, namely:--
“(4) On and from the 1st day of April, 2025, the power of the Settlement Commission under this section shall be exercised by the Interim Board and the provisions of this section shall mutatis mutandis apply to the Interim Board as they apply to the Settlement Commission.”.
Customs Tariff
Amendment of First Schedule.
103. In the Customs Tariff Act, 1975 (hereinafter referred to as the Customs Tariff Act), the First Schedule shall,--
*(a) be amended in the manner specified in the Second Schedule;
(b) with effect from the 1st May, 2025, be amended in the manner specified in the Third Schedule.
Central Excise
Amendment of section 31.
104. In section 31 of the Central Excise Act, 1944 (hereinafter referred to as the Central Excise Act),--
(i) after clause (e), the following clause shall be inserted, namely:--
‘(ea) “Interim Board” means the Interim Board for Settlement constituted under section 31A;’;
(ii) after clause (f), the following clause shall be inserted, namely:--
‘(fa) “pending application” means an application filed under section 32E before the 1st day of April, 2025 and fulfils the following conditions, namely:-
(i) it has been allowed under sub-section (1) of section 32F; and
(ii) no order under sub-section (5) of section 32F was issued on or before the 31st day of March, 2025 with respect to such application;’.
Insertion of new section 31A.
105. After section 31 of the Central Excise Act, the following section shall be inserted, namely:--
Interim Board for Settlement.
“31A. (1) The Central Government shall, by notification, constitute one or more Interim Boards for Settlement, as may be necessary, for the settlement of pending applications:
Provided that on and from the date of the constitution of the Interim Board, every pending application shall be dealt by it from the stage at which such pending application stood immediately before its constitution.
(2) Every Interim Board shall consist of three members, each being an officer of the rank of Chief Commissioner or above, as may be nominated by the Central Board of Indirect Taxes and Customs.
(3) If the Members of the Interim Board differ in opinion on any point, the point shall be decided according to the opinion of the majority.
(4) The Interim Board shall be assisted by such Central Excise Officers, to be nominated by the Central Board of Indirect Taxes and Customs.”
Amendment of section 32.
106. In section 32 of the Central Excise Act, after sub-section (3), the following proviso shall be inserted, namely:--
“Provided that the Settlement Commission so constituted under this section shall cease to operate on or after the 1st day of April, 2025.”.
Amendment of section 32A.
107. In section 32A of the Central Excise Act, after sub-section (8), the following proviso shall be inserted, namely:-
“Provided that the provisions of this section shall not apply on or after the 1st day of April, 2025.”.
Amendment of section 32B.
108. In section 32B of the Central Excise Act, after sub-section (2), the following proviso shall be inserted, namely:-
“Provided that the provisions of this section shall not apply on or after the 1st day of April, 2025.”.
Amendment of section 32C.
109. In section 32C of the Central Excise Act, the following proviso shall be inserted, namely:-
“Provided that the provisions of this section shall not apply on or after the 1st day of April, 2025.”.
Amendment of section 32D.
110. In section 32D of the Central Excise Act, the following proviso shall be inserted, namely:-
“Provided that the provisions of this section shall not apply on or after the 1st day of April, 2025.”.
Amendment of section 32E.
111. In section 32E of the Central Excise Act, after sub-section (5), the following proviso shall be inserted, namely:-
“Provided that no application shall be made under this section on or after the 1st day of April, 2025.”
Amendment of section 32F.
112. In section 32F of the Central Excise Act, after sub-section (10), the following sub-sections shall be inserted, namely:-
‘(11) On and from the 1st day of April, 2025,-
(a) the provisions of sub-sections (2), (3), (4), (5), (5A), (6), (7), and (8) shall apply to pending applications with the modification that for the words “Settlement Commission”, wherever they occur, the words “Interim Board” shall be substituted;
(b) in sub-section (3), for the words “seven days from the date of order”, the words “seven days from the date of receipt of the order” shall be substituted;
(c) in sub-section (7), for the word “Bench”, the words “Interim Board” shall be substituted;
(d) the provisions of sub-section (10) shall have effect as if for the words “Settlement Commission”, the words “Settlement Commission or Interim Board” had been substituted.
(12) Notwithstanding anything contained in this section, the Interim Board may, within three months from the date of its constitution under section 31A, for the reasons to be recorded in writing, extend the time limit referred to in sub-section (6), by such further period not exceeding twelve months from the date of such constitution.’.
Amendment of section 32G.
113. In section 32G of the Central Excise Act, after sub-section (2), the following sub-section shall be inserted, namely:--
“(3) On and from the 1st day of April, 2025, the power of the Settlement Commission under this section shall be exercised by the Interim Board and the provisions of this section shall mutatis mutandis apply to the Interim Board as they apply to the Settlement Commission.”.
Amendment of section 32-I.
114. In section 32-I of the Central Excise Act, after sub-section (4), the following sub-section shall be inserted, namely:--
“(5) On and from the 1st day of April, 2025, the powers and functions of the Settlement Commission under this section shall be exercised or performed by the Interim Board and the provisions of this section shall mutatis mutandis apply to the Interim Board as they apply to the Settlement Commission.”.
Amendment of section 32J.
115. In section 32J of the Central Excise Act, after the first proviso, the following proviso shall be inserted, namely:--
“Provided further that on and from the 1st day of April, 2025, the functions of the Settlement Commission under this section shall be performed by the Interim Board and the provisions of this section shall mutatis mutandis apply to the Interim Board as they apply to the Settlement Commission.”.
Amendment of section 32K.
116. In section 32K of the Central Excise Act, after sub-section (3), the following sub-section shall be inserted, namely:--
“(4) On and from the 1st day of April, 2025, the power of the Settlement Commission under this section shall be exercised by the Interim Board and the provisions of this section shall mutatis mutandis apply to the Interim Board as they apply to the Settlement Commission.”.
Amendment of section 32L.
117. In section 32L of the Central Excise Act, after sub-section (3), the following sub-section shall be inserted, namely:--
“(4) On and from the 1st day of April, 2025, the power of the Settlement Commission under this section shall be exercised by the Interim Board and the provisions of this section shall mutatis mutandis apply to the Interim Board as they apply to the Settlement Commission.”.
Amendment of section 32M.
118. In section 32M of the Central Excise Act, the following proviso shall be inserted, namely:--
“Provided that on and from the 1st day of April, 2025, the provisions of this section shall mutatis mutandis apply to the Interim Board as they apply to the Settlement Commission.”.
Amendment of section 32-O.
119. In section 32-O of the Central Excise Act, the following proviso shall be inserted, namely:--
“Provided that on and from the 1st day of April, 2025, the provisions of this section shall mutatis mutandis apply to the Interim Board as they apply to the Settlement Commission.”.
Amendment of section 32P.
120. In section 32P of the Central Excise Act, the following proviso shall be inserted, namely:--
“Provided that on and from the 1st day of April, 2025, the provisions of this section shall mutatis mutandis apply to the Interim Board as they apply to the Settlement Commission.”.
Central Goods and Services Tax
Amendment of section 2.
*121. In the Central Goods and Services Tax Act, 2017 (hereinafter referred as the Central Goods and Services Tax Act), in section 2,--
(i) in clause (61), after the word and figure “section 9”, the words, brackets and figures “of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017” shall be inserted with effect from the 1st day of April, 2025;
(ii) in clause (69),--
(a) in sub-clause (c), after the words “management of a municipal”, the word “fund” shall be inserted;
(b) after sub-clause (c), the following Explanation shall be inserted, namely:--
‘Explanation.--For the purposes of this sub-clause-
(a) “local fund” means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called;
(b) “municipal fund” means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called;’;
(iii) after clause (116), the following clause shall be inserted, namely:--
‘(116A) “unique identification marking” means the unique identification marking referred to in clause (b) of sub-section (2) of section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;’.
Amendment of section 12.
122. In section 12 of the Central Goods and Services Tax Act, sub-section (4) shall be omitted.
Amendment of section 13.
123. In section 13 of the Central Goods and Services Tax Act, sub-section (4) shall be omitted.
Amendment of section 17.
124. In section 17 of the Central Goods and Services Tax Act, in sub-section (5), in clause (d),--
(i) for the words “plant or machinery”, the words “plant and machinery” shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017;
(ii) the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:--
‘Explanation 2.--For the purposes of clause (d), it is hereby clarified that notwithstanding anything to the contrary contained in any judgment, decree or order of any court, tribunal, or other authority, any reference to “plant or machinery” shall be construed and shall always be deemed to have been construed as a reference to “plant and machinery”;’.
Amendment of section 20.
125. In section 20 of the Central Goods and Services Tax Act, with effect from the 1st day of April, 2025,--
(i) in sub-section (1), after the word and figure “section 9”, the words, brackets and figures “of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017” shall be inserted;
(ii) in sub-section (2), after the word and figure “section 9”, the words, brackets and figures “of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017,” shall be inserted.
Amendment of section 34.
126. In section 34 of the Central Goods and Services Tax Act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely:--
“Provided that no reduction in output tax liability of the supplier shall be permitted, if the--
(i) input tax credit as is attributable to such a credit note, if availed, has not been reversed by the recipient, where such recipient is a registered person; or
(ii) incidence of tax on such supply has been passed on to any other person, in other cases.”.
Amendment of section 38.
127. In section 38 of the Central Goods and Services Tax Act,--
(i) in sub-section (1), for the words “an auto-generated statement”, the words “a statement” shall be substituted;
(ii) in sub-section (2),--
(a) for the words “auto-generated statement under”, the words “statement referred in” shall be substituted;
(b) in clause (a), the word “and” shall be omitted;
(c) in clause (b), after the words “by the recipient,”, the word “including” shall be inserted;
(d) after clause (b), the following clause shall be inserted, namely:-
“(c) such other details as may be prescribed.”.
Amendment of section 39.
128. In section 39 of the Central Goods and Services Tax Act, in sub-section (1), for the words “and within such time”, the words “within such time, and subject to such conditions and restrictions” shall be substituted.
Amendment of section 107.
129. In section 107 of the Central Goods and Services Tax Act, in sub-section (6), for the proviso, the following proviso shall be substituted, namely:--
“Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty has been paid by the appellant.”.
Amendment of section 112.
130. In section 112 of the Central Goods and Services Tax Act, in sub-section (8), the following proviso shall be inserted, namely:--
“Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty, in addition to the amount payable under the proviso to sub-section (6) of section 107 has been paid by the appellant.”
Insertion of new section 122B.
131. After section 122A of the Central Goods and Services Tax Act, the following section shall be inserted, namely:-
Penalty for failure to comply with track and trace mechanism.
“122B. Notwithstanding anything contained in this Act, where any person referred to in clause (b) of sub-section (1) of section 148A acts in contravention of the provisions of the said section, he shall, in addition to any penalty under Chapter XV or the provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent. of the tax payable on such goods, whichever is higher.”.
Insertion of new section 148A.
132. After section 148 of the Central Goods and Services Tax Act, the following section shall be inserted, namely:--
Track and trace mechanism for certain goods.
“148A. (1) The Government may, on the recommendations of the Council, by notification, specify,-
(a) the goods;
(b) persons or class of persons who are in possession or deal with such goods,
to which the provisions of this section shall apply.
(2) The Government may, in respect of the goods referred to in clause (a) of sub-section (1),--
(a) provide a system for enabling affixation of unique identification marking and for electronic storage and access of information contained therein, through such persons, as may be prescribed; and
(b) prescribe the unique identification marking for such goods, including the information to be recorded therein. (3) The persons referred to in sub-section (1), shall,--
(a) affix on the said goods or packages thereof, a unique identification marking, containing such information and in such manner;
(b) furnish such information and details within such time and maintain such records or documents, in such form and manner;
(c) furnish details of the machinery installed in the place of business of manufacture of such goods, including the identification, capacity, duration of operation and such other details or information, within such time and in such form and manner;
(d) pay such amount in relation to the system referred to in sub-section (2),
as may be prescribed.”.
Amendment of Schedule III.
133. In Schedule III of the Central Goods and Services Tax Act,--
(i) in paragraph 8, after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:--
“(aa) Supply of goods warehoused in a Special Economic Zone or in a Free Trade Warehousing Zone to any person before clearance for exports or to the Domestic Tariff Area;”;
(ii) in Explanation 2, after the words “For the purposes of”, the words, brackets and letter “clause (a) of” shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017;
(iii) after Explanation 2, the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:--
“Explanation 3.--For the purposes of clause (aa) of paragraph 8, the expressions “Special Economic Zone”, “Free Trade Warehousing Zone” and “Domestic Tariff Area” shall have the same meanings respectively as assigned to them in section 2 of the Special Economic Zones Act, 2005.”.
No refund of tax collected.
134. No refund shall be made of all such tax which has been collected, but which would not have been so collected, had section 133 been in force at all material times.
Service tax
Special provision for retrospective exemption from service tax in certain cases relating to reinsurance services provided by insurance companies under Weather Based Crop Insurance Scheme and Modified National Agricultural Insurance Scheme.
135. (1) Notwithstanding anything contained in section 66 of Chapter V of the Finance Act, 1994, as it stood prior to the 1st day of July, 2012, or in section 66B of the said Chapter of the said Act, as it stood prior to the omission of the said Chapter vide section 173 of the Central Goods and Services Tax Act, 2017, no service tax shall be levied or collected in respect of taxable services provided or agreed to be provided by insurance companies by way of reinsurance under the Weather Based Crop Insurance Scheme and the Modified National Agricultural Insurance Scheme during the period commencing from the 1st day of April, 2011 and ending with the 30th day of June, 2017 (both days inclusive).
(2) Refund shall be made of all such service tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times:
Provided that an application for the claim of refund of service tax shall be made within a period of six months from the date on which the Finance Bill, 2025 receives the assent of the President.
(3) Notwithstanding the omission of the said Chapter, the provisions of the said Chapter shall apply for refund under this section retrospectively as if the said Chapter had been in force at all material times.
THE SECOND SCHEDULE
[See section 103(a)]
In the First Schedule to the Customs Tariff Act,–
(i) in Chapter 60, for the entry in column (4) occurring against tariff items 6004 10 00, 6004 90 00, 6006 22 00, 6006 31 00, 6006 32 00, 6006 33 00, 6006 34 00, 6006 42 00 and 6006 90 00, the entry “20% or Rs. 115 per kg, whichever is higher” shall be substituted;
(ii) in Chapter 85, for the entry in column (4) occurring against tariff item 8528 59 00, the entry “20%” shall be substituted.
THE THIRD SCHEDULE
[See section 103(b)]
In the First Schedule to the Customs Tariff Act,-
|
Tariff Item |
Description of goods |
Unit |
Rate of duty |
|
|
Standard |
Preferential |
|||
| (1) | (2) | (3) | (4) | (5) |
(1) in Chapter 10,––
(i) after Sub-heading Note, the following Supplementary Note shall be inserted, namely:-
‘Supplementary Note:
1. For the purposes of tariff items 1006 30 11 and 1006 30 91, “Rice, GI recognised” refers to the rice varieties defined and recognised by the Geographical Indications (GI) Registry under the Geographical Indications of Goods (Registration and Protection) Act, 1999 (48 of 1999).’;
(i) in heading 1006, for sub-heading 1006 30, tariff items 1006 30 10 to 1006 30 90 and the entries relating thereto, the following shall be substituted, namely:-
| “1006 30 | - Semi-milled or wholly milled rice, whether or not polished or glazed: | |||
| --- Parboiled: | ||||
| 1006 30 11 | ---- Rice, GI recognised | kg. | 70% | - |
| 1006 30 12 | --- Basmati rice | kg. | 70% | - |
| 1006 30 19 | --- other | kg. | 70% | - |
| --- Other: | ||||
| 1006 30 91 | --- Rice, GI recognised | kg. | 70% | - |
| 1006 30 92 | --- Basmati rice | kg. | 70% | - |
| 1006 30 99 | --- Other | kg. | 70% | -"; |
(2) in Chapter 15, for the entry in column (4) occurring against tariff item 1520 00 00, the entry “20%” shall be substituted;
(3) in Chapter 20,––
(i) after Sub-heading Notes, the following Supplementary Note shall be inserted, namely:-
‘Supplementary Note:
1. For the purposes of tariff items 2008 19 21 to 2008 19 29, the term “makhana” means the seed of plant Euryale ferox Salisb. and also commonly known as gorgon nut or fox nut.’;
(ii) in heading 2008, for tariff items 2008 19 20 to 2008 19 90 and the entries relating thereto, the following shall be substituted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| "--- Makhana: | ||||
| 2008 19 21 | --- Popped | kg. | 150% | - |
| 2008 19 22 | --- Flour and powder | kg. | 150% | - |
| 2008 19 29 | --- Other | kg. | 150% | - |
| --- Other: | ||||
| 2008 19 91 | --- Other roased nuts and seeds | kg. | 150% | - |
| 2008 19 92 | --- Other nuts, otherwise prepared or preserved | kg. | 150% | - |
| 2008 19 93 | --- Other roasted and fried vegetable products | kg. | 30% | - |
| 2008 19 99 | ---- Other | kg. | 30% | -"; |
(4) in Chapter 25, for the entry in column (4) occurring against tariff items 2515 11 00, 2515 12 10, 2515 12 20, 2515 12 90, 2516 11 00 and 2516 12 00, the entry “20%” shall be substituted;
(5) in Chapter 26,––
(i) for the entry in column (4) occurring against tariff item 2603 00 00, the entry “Free” shall be substituted;
(ii) for the entry in column (4) occurring against tariff item 2605 00 00, the entry “Free” shall be substituted;
(iii) for the entry in column (4) occurring against tariff item 2609 00 00, the entry “Free” shall be substituted;
(iv) for the entry in column (4) occurring against tariff item 2611 00 00, the entry “Free” shall be substituted;
(v) for the entry in column (4) occurring against all the tariff items of heading 2613, the entry “Free” shall be substituted;
(vi) for the entry in column (4) occurring against all the tariff items of heading 2615, the entry “Free” shall be substituted;
(vii) for the entry in column (4) occurring against tariff item 2617 10 00, the entry “Free” shall be substituted;
(6) in Chapter 27,––
Chapter 27,–– (i) in heading 2710, for tariff item 2710 91 00 and the entries relating thereto, the following shall be substituted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| “2710 91 | -- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs): | |||
| 2710 91 10 | --- Containing polychlorinated biphenyls (PCBs) at a concentration level of 50 mg/kg or more | kg. | 5% | - |
| 2710 91 20 | --- Other, containing polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs), whether or not also containing polychlorinated biphenyls (PCBs) at a concentration level of less than 50 mg/kg | kg. | 5% | - |
| 2710 91 90 | --- Other | kg. | 5% | - |
(ii) for the entry in column (4) occurring against tariff items 2711 12 00 and 2711 13 00, the entry “2.5%” shall be substituted;
(iii) for the entry in column (4) occurring against all the tariff items of sub-heading 2711 19, the entry “5%” shall be substituted;
(7) in Chapter 28,-
(i) for the entry in column (4) occurring against tariff item 2809 20 10, the entry “7.5%” shall be substituted;
(ii) for the entry in column (4) occurring against tariff item 2810 00 20, the entry “7.5%” shall be substituted;
(iii) in heading 2812, for the entry in column (2) occurring against tariff item 2812 19 30, the entry “--- Arsenic trichloride” shall be substituted;
(iv) in heading 2813, after tariff item 2813 90 20 and the entries relating thereto, the following shall be inserted, namely:-
| "2813 90 30 | --- Lime sulphur | kg. | 7.5% | -"; |
(v) in heading 2853, after tariff item 2853 90 40 and the entries relating thereto, the following shall be inserted, namely:-
| “2853 90 50 | --- Magnesium phosphide plates, zinc phosphide | kg. | 7.5% | -"; |
(8) in Chapter 29,-
(i) for the Supplementary Note, the following Supplementary Notes shall be substituted, namely:-
Supplementary Notes:
1. For the purposes of the tariff item 2906 11 10, the term “Natural Menthol” means an organic compound (C10H20O) which is obtained from the distillation of the Japanese type oil of mint or menthol mint known as Mentha arvensis but does not include those made synthetically through any chemical routes.
2. Tariff item 2916 39 70 covers one of the following goods of sub-heading 2916 39: Alphanaphthyl acetic acid, cyclanilide, kresoxim methyl, metofluthrin, permethrin, renofluthrin, transfluthrin.
3. Tariff item 2918 99 30 covers one of the following goods of sub-heading 2918 99: 2,4-D amine salt, 2,4-D-ethyl ester, 2,4-D sodium salt, 2,4-dichlorophenoxy acetic acid, prohexadione calcium, s-bioallethrin, sodium acifluorfen.
4. Tariff item 2924 19 10 covers one of the following goods of sub-heading 2924 19: Bendiocarb, carboxin, chlorpropham, fenobucarb (BPMC), fluazaindolizine, methomyl, metolachlor, propamocarb hydrochloride, thiodicarb.
5. Tariff item 2924 21 40 covers one of the following goods of sub-heading 2924 21: Bifenazate, carbosulfan, cyflufenamide, fenoxanil, flufenoxuron, ipfencarbazone, lufenuron, metaflumizone, metsulfuron methyl, novaluron, orthosulfamuron, pencycuron, teflubenzuron, trifloxysulfuron sodium.
6. Tariff item 2924 29 70 covers one of the following goods of sub-heading 2924 29: Pretilachlor (ISO), anilophos, benalaxyl, benalaxyl M, broflanilide, butachlor, carpropamid, cyclaniliprole, diflubenzuron, dimethenamid-P, diuron, fluxametamide, iprovalicarb, mandipropamid, metalaxyl-M, propanil, propoxur, pydiflumetofen.
7. Tariff item 2926 90 10 covers one of the following goods of sub-heading 2926 90: Alphacypermethrin, beta cyfluthrin, chlorothalonil, cyflumetofen, cyfluthrin, cyhalofop-butyl, cymoxanil, cyphenothrin, deltamethrin (decamethrin), dithianon, fenpropathrin, fenvalerate, fluvalinate, hydrogen cyanamide, lambdacyhalothrin, myclobutanil
8. Tariff item 2930 20 10 covers one of the following goods of sub-heading 2930 20: Cartap hydrochloride (ISO), mancozeb, metiram, propineb, thiobencarb (benthiocarb), triallate, ziram.
9. Tariff item 2930 90 92 covers one of the following goods of sub-heading 2930 90: Acephate (ISO), phorate (ISO), captan, clethodim, diafenthiuron, ethion, malathion, oxydemeton-methyl, phenthoate, profenophos, temephos, thiophanate-methyl.
10. Tariff item 2932 20 30 covers one of the following goods of sub-heading 2932 20: Brodifacoum, bromadiolone, coumachlor, coumatetralyl, flocoumafen, milbemectin, spiromesifen.
11. Tariff item 2933 19 92 covers one of the following goods of sub-heading 2933 19: Cyenopyrafen, fenpyroximate, fipronil, fluxapyroxad, penflufen, pyraclostrobin, pyroxasulfon, tetraniliprole, tolfenpyrad, topramezone.
12. Tariff item 2933 29 60 covers one of the following goods of sub-heading 2933 29: Imidacloprid (ISO), fenamidone, imazamox, imiprothrin, iprodione, prochloraz.
13. Tariff item 2933 31 10 covers one of the following goods of sub-heading 2933 31: Florpyrauxifen benzyl, fluroxypyr meptyl, halauxifen-methyl, haloxyfop-R-methyl, paraquat dichloride, pyrifluquinazon, triclopyr acid, triclopyr butotyl ester.
14. Tariff item 2933 39 23 covers one of the following goods of sub-heading 2933 39: Afidopyropen, boscalid, chlorpyriphos, chlorpyriphos methyl, clodinafop-propargyl, cyantraniliprole, flonicamid, florpyrauxifen-benzyl, fluazifop-P-butyl, fluopicolide, fluopyram, forchlorfenuron, haloxyfop-P-methyl, picoxystrobin, pyridalyl, pyriofenone, pyriproxyfen, sulfoxaflor.
15. Tariff item 2933 59 50 covers one of the following goods of sub-heading 2933 59: Bispyribac-sodium (ISO), ametroctradin, azoxystrobin, benzpyrimoxam, buprimate, florasulam, polyoxin D zinc salt, primiphos-methyl, pyribenzoxim, pyriftalid, pyrithiobac sodium, triflumezopyrim.
16. Tariff item 2933 69 60 covers one of the following goods of sub-heading 2933 69: Ametryn, atrazine, carfentrazone ethyl, cyproconazole, difenoconazole, flusilazole, hexaconazole, hexazinone, indaziflam, iodosulfuron methyl sodium, mefentrifluaconazole, metamitron, metribuzin, paclobutrazol, propiconazole, pymetrozin, tebuconazole, tetraconazole, triadimefon, tricyclazole, triticonazole.
17. Tariff item 2933 99 20 covers one of the following goods of sub-heading 2933 99: Carbendazim (ISO), bitertanol, chlorfenopyr, chlorfluazuron, fenoxaprop-P-ethyl, flufenzine, flupyradifurone, penconazole, propaquizafop, quizalofop-P-tefuryl, triazophos.
18. Tariff item 2934 99 40 covers one of the following goods of sub-heading 2934 99: Bentazone, bixlozone, clomazone, dazomet, dimethomorph, etoxazole, fluensulfone, flufenacet, flumioxazin, hexythiazox, indoxacarb, isocycloseram, oxadiargyl, oxadiazon, phosalone, pinoxaden, thiacloprid, thiocyclam hydrogen oxalate, valifenalate.
19. Tariff item 2935 90 40 covers one of the following goods of sub-heading 2935 90: Amisulbrom, azimsulfuron, bensulfuron methyl, chlorimuron ethyl, cyazofamid, cyzofamide, diclosulam, flucetosulfuron, helosulfuron methyl, mesosulfuron methyl, penoxsulam, pyrazosulfuron ethyl, pyroxsulam, sulfentrazone, sulfosulfuron, triafamone, triasulfuron.’;
(ii) in heading 2902, after tariff item 2902 19 10 and the entries relating thereto, the following shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| “2902 19 20 | --- 1-methyl cyclopropene | kg. | 2.5% | -”; |
(iii) in heading 2903,-
(a) for tariff item 2903 19 20 and the entries relating thereto, the following shall be substituted, namely:-
| "“--- Trichloroethane: | ||||
| 2903 19 21 | ---- 1,1,1-Trichloroethane (methyl chloroform) | kg. | 5% | - |
| 2903 19 29 | --- Other | kg. | 5% | - |
| 2903 19 40 | --- Ethylene dichloride and carbon tetrachloride mixture | kg. | 5% | -"; |
(b) for tariff item 2903 29 00 and the entries relating thereto, the following shall be substituted, namely:-
| “2903 29 | -- Other: | |||
| 2903 29 10 | --- Dichloropropene and dichloropropane mixture (DD mixture) | kg. | 5% | - |
| 2903 29 90 | --- Other | kg. | 5% | -"; |
(c) for tariff item 2903 79 00 and the entries relating thereto, the following shall be substituted, namely:-
| “2903 79 | -- Other: | |||
| 2903 79 10 | --- Chlorotetrafluoroethanes | kg. | 7.5% | - |
| 2903 79 20 | --- Other derivatives of methane, ethane or propane halogenated only with fluorine and chlorine | kg. | 7.5% | - |
| 2903 79 30 | --- Derivatives of methane, ethane or propane halogenated only with fluorine and bromine | kg. | 7.5% | - |
| 2903 79 90 | --- Other | kg. | 7.5% | -"; |
(d) for tariff item 2903 89 00 and the entries relating thereto, the following shall be substituted, namely:-
| "2903 89 | -- Other: | |||
| 2903 89 10 | --- Hexabromocyclododecanes (HBCDs) | kg. | 7.5% | - |
| 2903 89 90 | --- Other | kg. | 7.5% | -"; |
(iv) in heading 2905,-
(a) for the entry in column (2) occurring against tariff item 2905 19 10, the entry “--- 3,3-Dimethylbutan-2-ol (pinacolyl alcohol)” shall be substituted
(b) after tariff item 2905 19 10 and the entries relating thereto, the following shall be inserted, namely:-
| “2905 19 20 | --- Triacontanol | kg. | 7.5% | -"; |
(v) in heading 2906, after tariff item 2906 29 20 and the entries relating thereto, the following shall be inserted, namely:-
| “2906 29 30 | --- Dicofol | kg. | 7.5% | -"; |
(vi) in heading 2907, after tariff item 2907 29 30 and the entries relating thereto, the following shall be inserted, namely:-
| “2907 29 40 | --- Acequinocyl, metamifop | kg. | 7.5% | -"; |
(vii) in heading 2908, after tariff item 2908 99 20 and the entries relating thereto, the following shall be inserted, namely:-
| “2908 99 30 | --- Dinocap, meptyldiinocop, sodium paranitrophinolate | kg. | 7.5% | -"; |
(viii) in heading 2909,-
(a) after tariff item 2909 30 12 and the entries relating thereto, the following shall be inserted, namely:-
| “2909 30 13 | ---- Ethoxysulfuron, famoxadone | kg. | 7.5% | -"; |
(b) after tariff item 2909 30 30 and the entries relating thereto, the following shall be inserted, namely:-
| “2909 30 40 | --- Decabromodiphenyl ether | kg. | 7.5% | - |
| 2909 30 50 | --- Ethofenprox (etofenprox), fomesafen, oxyfluorfen | kg, | 7.5% | -"; |
(c) for tariff item 2909 60 00 and the entries relating thereto, the following shall be substituted, namely:-
| “2909 60 |
- Alcohol peroxides, ether peroxides, acetal and hemiacetal peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives |
|||
| 2909 60 10 | --- MCPA, amine salt | kg. | 7.5% | - |
| 2909 60 90 | --- Other | kg. | 7.5% | -"; |
(ix) in heading 2910, for tariff item 2910 90 00 and the entries relating thereto, the following shall be substituted, namely:-
| “2910 90 | - Other: | |||
| 2910 90 10 | --- Epoxyconazole | kg. | 7.5% | - |
| 2910 90 90 | --- Other | kg. | 7.5% | -"; |
(x) in heading 2912, for tariff item 2912 50 00 and the entries relating thereto, the following shall be substituted, namely:-
| “2912 50 | - Cyclic polymers of aldehydes: | |||
| 2912 50 10 | --- Metaldehyde | kg. | 7.5% | - |
| 2912 50 90 | --- Other | kg. | 7.5% | -"; |
(xi) in heading 2914,-
(a) after tariff item 2914 29 50 and the entries relating thereto, the following shall be inserted, namely:-
| “2914 29 60 | --- Pyridaben | kg. | 7.5% | -"; |
(b) after tariff item 2914 39 40 and the entries relating thereto, the following shall be inserted, namely:-
| “2914 39 50 | --- Mesotrione, metrafenone | kg. | 7.5% | -"; |
(c) after tariff item 2914 69 20 and the entries relating thereto, the following shall be inserted, namely:-
| “2914 69 30 | --- Spinetoram, spinosad | kg. | 7.5% | -"; |
(d) after tariff item 2914 79 50 and the entries relating thereto, the following shall be inserted, namely:-
| “2914 79 60 | --- Tembotrione | kg. | 7.5% | -"; |
(xii) in heading 2915, after tariff item 2915 90 70 and the entries relating thereto, the following shall be inserted, namely:-
| “2915 90 80 | --- Perfluorooctanoic acids and their salts | kg. | 7.5% | -"; |
(xiii) in heading 2916,-
(a) for tariff item 2916 19 50 and the entries relating thereto, the following shall be substituted, namely:-
| “--- Esters of unsaturated acyclic monoacids not elsewhere specified: | ||||
| 2916 19 51 | ---- Gossyplure | kg. | 7.5% | - |
| 2916 19 59 | ---- Other | kg. | 7.5% | -"; |
(b) for the entry in column (2) occurring against tariff item 2916 20 20, the entry “--- Bifenthrin (ISO), prallethrin” shall be substituted;
(c) after tariff item 2916 31 60 and the entries relating thereto, the following shall be inserted, namely:-
| “2916 31 70 | --- Dicamba | kg. | 7.5% | -"; |
(d) after tariff item 2916 39 60 and the entries relating thereto, the following shall be inserted, namely:-
| “2916 39 70 | --- Goods specified in Supplementary Note 2 to this Chapter | kg. | 7.5% | -"; |
(xiv) in heading 2917, after tariff item 2917 19 70 and the entries relating thereto, the following shall be inserted, namely:-
| “2917 19 80 | --- Isoprothiolane | kg. | 7.5% | -"; |
(xv) in heading 2918,-
(a) after tariff item 2918 30 50 and the entries relating thereto, the following shall be inserted, namely:-
| “2918 30 60 |
--- Diclofop-methyl, D-trans allethrin, pyrethrin (pyrethrum) |
kg. | 7.5% | -"; |
(b) after tariff item 2918 99 20 and the entries relating thereto, the following shall be inserted, namely:-
| “2918 99 30 |
--- Goods specified in Supplementary Note 3 to this Chapter |
kg. | 7.5% | -"; |
(xvi) in heading 2920,-
(a) after tariff item 2920 19 20 and the entries relating thereto, the following shall be inserted, namely:-
| “2920 19 30 | --- Edifenphos, fenitrothion, iprobenfos (kitazin) | kg. | 7.5% | -"; |
(b) for tariff item 2920 90 00 and the entries relating thereto, the following shall be substituted, namely:-
| “2920 90 | - Other | |||
| 2920 90 10 | --- Propergite | kg. | 7.5% | - |
| 2920 90 90 | --- Other | kg. | 7.5% | -"; |
(xvii) in heading 2921,-
(a) in sub-heading 2921 19, for tariff items 2921 19 10 and 2921 19 20 and the entries relating thereto, the following shall be substituted, namely:-
|
“--- N,N-Dialkyl (methyl, ethyl, n-propyl or isopropyl) -2-chloroethylamines and their protonated salts: |
||||
| 2921 19 11 | --- 2-Chloro N,N-Diisopropyl ethylamine | kg. | 7.5% | - |
| 2921 19 12 | ---- 2-Chloro N,N-Dimethyl ethanamine | kg. | 7.5% | - |
| 2921 19 19 | ---- Other | kg. | 7.5% | - |
| 2921 19 30 | --- Chlormequat chloride (CCC) | kg. | 7.5% | -"; |
(b) after tariff item 2921 41 20 and the entries relating thereto, the following shall be inserted, namely:-
| “2921 41 30 | --- 6-Benzyladenine, beflubutamid | kg. | 7.5% | -"; |
(c) after tariff item 2921 42 36 and the entries relating thereto, the following shall be inserted, namely:-
| “2921 42 50 | --- Fluchloralin, pendimethalin, trifluralin | kg. | 7.5% | -"; |
(d) for tariff item 2921 43 90 and the entries relating thereto, the following shall be substituted, namely:-
| “--- Other: | ||||
| 2921 43 91 | ---- Ethafluralin | kg. | 7.5% | - |
| 2921 43 99 | ---- Other | kg. | 7.5% | -"; |
(xviii) in heading 2922, for tariff item 2922 19 10 and the entries relating thereto, the following shall be substituted, namely:-
|
“--- N,N-Dialkyl (methyl, ethyl, n-propyl or isopropyl) -2-aminoethanols and their protonated salts: |
||||
| 2922 19 11 | ---- N,N-Dimethyl-2-aminoethanol and its protonated salts | kg. | 7.5% | - |
| 2922 19 12 | ---- N,N-Diethyl-2-aminoethanol and its protonated salts | kg. | 7.5% | - |
| 2922 19 13 | --- 2-Hydroxy N,N-Diisopropyl ethylamine | kg. | 7.5% | - |
| 2922 19 19 | ---- Other | kg. | 7.5% | -"; |
(xix) in heading 2924,-
(a) for tariff item 2924 19 00 and the entries relating thereto, the following shall be substituted, namely:-
| “2924 19 | -- Other: | |||
| 2924 19 10 | --- Goods specified in Supplementary Note 4 to this Chapter | kg. | 7.5% | - |
| 2924 19 90 | --- Other | kg. | 7.5% | -"; |
(b) after tariff item 2924 21 30 and the entries relating thereto, the following shall be inserted, namely:-
| “2924 21 40 | --- Goods specified in Supplementary Note 5 to this Chapter | kg. | 7.5% | -"; |
(c) for the entry in column (2) occurring against tariff item 2924 29 70, the entry “--- Goods specified in Supplementary Note 6 to this Chapter” shall be substituted;
(xx) in heading 2925, after tariff item 2925 29 10 and the entries relating thereto, the following shall be inserted, namely:-
| “2925 29 20 | --- Dodine | kg. | 7.5% | -"; |
(xxi) in heading 2926, for tariff item 2926 90 00 and the entries relating thereto, the following shall be substituted, namely:-
| “2926 90 | - Other: | |||
| 2926 90 10 | --- Goods specified in Supplementary Note 7 to this Chapter | kg. | 7.5% | - |
| 2926 90 90 | --- Other | kg. | 7.5% | -"; |
(xxii) in heading 2928, after tariff item 2928 00 10 and the entries relating thereto, the following shall be inserted, namely:-
| “2928 00 20 | --- Chromafenozide, methoxyfenazide, trifloxistrobin | kg. | 7.5% | -"; |
(xxiii) in heading 2929, for tariff items 2929 90 10 to 2929 90 90 and the entries relating thereto, the following shall be substituted, namely:-
| “--- N,N-Dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidic dihalides: | ||||
| 2929 90 11 | ---- N,N-Diethylphosphoramidic dichloride | kg. | 7.5% | - |
| 2929 90 12 | ---- N,N-Diisopropylphosphoramidic dichloride | kg. | 7.5% | - |
| 2929 90 13 | ---- N,N-Dimethylphosphoramidic dichloride | kg. | 7.5% | - |
| 2929 90 14 | ---- N,N-Dimethylphosphoramidic dichloride | kg. | 7.5% | - |
| 2929 90 19 | ---- Other | kg. | 7.5% | - |
| Dialkyl (methyl, ethyl, n-propyl or isopropyl) N,N-dialkyl (methyl, ethyl, n-propyl or isopropyl) phosphoramidates: | ||||
| 2929 90 21 | ---- Diethyl N,N-Dimethylphosphoramidate | kg. | 7.5% | - |
| 2929 90 29 | ---- Other | kg. | 7.5% | - |
| 2929 90 60 | --- Phosphoramidic acid, diethyl, dimethylester | kg. | 7.5% | - |
| 2929 90 70 | -- N-(1-(Dialkyl (≤C10, incl. cycloalkyl) amino)) alkylidene (H or ≤C10, incl. cycloalkyl) phosphonamidic fluorides and corresponding alkylated or protonated salts | kg. | 7.5% | - |
| 2929 90 80 | --- O-Alkyl (H or ≤ C10, incl. cycloalkyl) N-(1- (dialkyl (≤C10, incl. cycloalkyl) amino)) alkylidene (H or ≤ C10, incl. cycloalkyl) phosphoramidofluoridates and corresponding alkylated or protonated salts | kg. | 7.5% | - |
| --- Other: | ||||
| 2929 90 91 | ---- Propetampho | kg. | 7.5% | - |
| 2929 90 99 | --- Other | kg. | 7.5% | -"; |
(xxiv) in heading 2930,-
(a) for the entry in column (2) occurring against tariff item 2930 20 10, the entry “--- Goods specified in Supplementary Note 8 to this Chapter” shall be substituted;
(b) for tariff items 2930 90 10 to 2930 90 97 and the entries relating thereto, the following shall be substituted, namely:-
| “--- Thiourea (sulphourea), Calcium salts of methionine, Thio sulphonic acid, L-cystine (alpha-amino beta-thiopropionic acid)-sulphur containing amino acid, Sulphinic acid, Sulphoxide, Mercaptan, Allyl isothiocyanate: | ||||
| 2930 90 11 | ---- Thiourea (sulphourea) | kg. | 7.5% | - |
| 2930 90 12 | ---- Calcium salts of methionine | kg. | 7.5% | - |
| 2930 90 13 | ---- Thio sulphonic acid | kg. | 7.5% | - |
| 2930 90 14 | ---- L-cystine (alpha-amino beta-thiopropionic acid)-sulphur containing amino acid | kg. | 7.5% | - |
| 2930 90 15 | ---- Sulphinic acid | kg. | 7.5% | - |
| 2930 90 16 - | ---- Sulphoxide | kg. | 7.5% | - |
| 2930 90 17 | ---- Mercaptan | kg. | 7.5% | - |
| 2930 90 18 | ---- Allyl isothiocyanate | kg. | 7.5% | - |
| --- O,O-DiethylS-[2-(diethylamino)ethyl]phosphorothioate and its alkylated or protonated salts: | kg. | 7.5% | - | |
| 2930 90 21 | ---- Phosphorothioic acid, S[2-(diethyl amino) ethyl] O,O-Diethyl ester | kg. | 7.5% | - |
| 2930 90 29 | ---- Other | kg. | 7.5% | - |
| --- N,N-Dialkyl (methyl, ethyl, n-propyl or isopropyl) aminoethane-2-thiols and their protonated salts, except for 2-(N,Ndimethylamino) ethanethiol and 2-(N,Ndiethylamino) ethanethiol: | ||||
| 2930 90 31 | ---- Di-methyl amino ethanethiol hydrochloride | kg. | 7.5% | - |
| 2930 90 32 | ---- Di-ethyl amino ethanethiol hydrochloride | kg. | 7.5% | - |
| 2930 90 39 | ---- Other | kg. | 7.5% | - |
| --- Other: | ||||
| 2930 90 91 | ---- Ethanol, 2,2’-thiobis- | kg. | 7.5% | - |
| 2930 90 92 | ---- Goods specified in Supplementary Note 9 to this Chapter | kg. | 7.5% | - |
| 2930 90 94 | ---- Containing a phosphorus atom to which one methyl, ethyl, n-propyl or isopropyl group is bonded but no further carbon atoms | kg. | 7.5% | - |
| 2930 90 96 | ---- O-Ethyl S-phenyl ethylphosphonothiolothionate (fonofos) | kg. | 7.5% | -”; |
(xxv) in heading 2931,-
(a) for the entry in column (2) occurring against tariff item 2931 49 30, the entry “--- Glyphosate (ISO), fosetyl-al, glufosinate ammonium, glyphosate potassium salt” shall be substituted;
(b) for tariff item 2931 49 90 and the entries relating thereto, the following shall be substituted, namely:-
| “2931 49 40 | --- Butyl methylphosphinate | kg. | 7.5% | - |
| 2931 49 50 | --- Bis(1-methylpentyl) methylphosphonate | kg. | 7.5% | - |
| --- Other: | ||||
| 2931 49 91 | ---- Containing a phosphorus atom to which one methyl, ethyl, n-propyl or isopropyl group is bonded but no further carbon atoms | kg. | 7.5% | - |
| 2931 49 99 | ---- Other | kg. | 7.5% | -”; |
(c) for tariff item 2931 59 00 and the entries relating thereto, the following shall be substituted, namely:-
| “2931 59 | -- Other: | kg. | 7.5% | - |
| 2931 59 10 | --- P-Alkyl (≤C10, incl. cycloalkyl) N-(1-(dialkyl (≤C10, incl. cycloalkyl) amino)) alkylidene (H or ≤C10, incl. cycloalkyl) phosphonamidic fluorides and corresponding alkylated or protonated salts | kg. | 7.5% | - |
| 2931 59 20 | --- Methyl-(bis(diethylamino)methylene) phosphonamidofluoridate | kg. | 7.5% | - |
| --- Containing a phosphorus atom to which one methyl, ethyl, n-propyl or isopropyl group is bonded but no further carbon atoms: | ||||
| 2931 59 31 | ---- Ethephon | kg. | 7.5% | - |
| 2931 59 39 | ---- Other | kg. | 7.5% | - |
| 2931 59 90 | --- Other | kg. | 7.5% | -”; |
(xxvi) in heading 2932,-
(a) after tariff item 2932 19 10 and the entries relating thereto, the following shall be inserted, namely:-
| “2932 19 20 | --- Azadirachtin (neem products), benfuracarb, cinmethylene | kg. | 7.5% | -”; |
(b) after tariff item 2932 20 20 and the entries relating thereto, the following shall be inserted, namely:-
| “2932 20 30 | --- Goods specified in Supplementary Note 10 to this Chapter | kg. | 7.5% | -”; |
(c) for the entry in column (2) occurring against tariff item 2932 99 20, the entry “--- Emamectin benzoate (ISO), abamectin, dinotefuron” shall be substituted;
(xxvii) in heading 2933,-
(a) after tariff item 2933 19 91 and the entries relating thereto, the following shall be inserted, namely:-
| “2933 19 92 | ---- Goods specified in Supplementary Note 11 to this Chapter | kg. | 7.5% | -”; |
(b) for the entry in column (2) occurring against tariff item 2933 29 60, the entry “--- Goods specified in Supplementary Note 12 to this Chapter” shall be substituted;
(c) for tariff item 2933 31 00 and the entries relating thereto, the following shall be substituted, namely:-
| “2933 31 | -- Pyridine and its salts: | |||
| 2933 31 10 | --- Goods specified in Supplementary Note 13 to this Chapter | kg. | 7.5% | - |
| 2933 31 90 | --- Other | kg. | 7.5% | -”; |
(d) for tariff item 2933 32 00 and the entries relating thereto, the following shall be substituted, namely:-
| “2933 32 | -- Piperidine and its salts: | |||
| 2933 32 10 | --- Mepiquate chloride | kg. | 7.5% | - |
| 2933 32 90 | --- Other | kg. | 7.5% | -”; |
(e) after tariff item 2933 39 22 and the entries relating thereto, the following shall be inserted, namely:-
| “2933 39 23 | ---- Goods specified in Supplementary Note 14 to this Chapter | kg. | 7.5% | -”; |
(f) after tariff item 2933 39 40 and the entries relating thereto, the following shall be inserted, namely:-
| “2933 39 50 | --- 1-[N ,N-Dialkyl (≤C10)-N-(n-(hydroxyl, cyano, acetoxy)alkyl (≤C10)) ammonio]-n-[N-(3- dimethylcarbamoxy-α-picolinyl)-N,N-dialkyl (≤C10) ammonio] decane dibromide (n=1-8) | kg. | 7.5% | - |
| 2933 39 60 | --- 1,n-Bis[N-(3-dimethylcarbamoxy-a-picolyl)- N,N-dialkyl (≤C10) ammonio]-alkane-(2, (n-1)-dione) dibromide (n=2-12) | kg. | 7.5% | -”; |
(g) for tariff items 2933 41 00 and 2933 49 00 and the entries relating thereto, the following shall be substituted, namely:-
| “2933 41 | -- Levorphanol (INN) and its salts: | |||
| 2933 41 10 | --- Fenazaquin | kg. | 7.5% | - |
| 2933 41 90 | --- Other | kg. | 7.5% | - |
| 2933 49 | -- Other: | |||
| 2933 49 10 | --- Quizalofop ethyl | kg. | 7.5% | - |
| 2933 49 90 | --- Other | kg. | 7.5% | -”; |
(h) for the entry in column (4) occurring against tariff items 2933 59 10, 2933 59 20, 2933 59 30 and 2933 59 40, the entry “7.5%” shall be substituted;
(i) for tariff item 2933 59 50 and entries relating thereto, the following shall be substituted, namely:--–
| “2933 59 50 | --- Goods specified in Supplementary Note 15 to this Chapter | kg. | 7.5% | -”; |
(j) for the entry in column (4) occurring against tariff item 2933 59 90, the entry “7.5%” shall be substituted;
(k) after tariff item 2933 69 50 and the entries relating thereto, the following shall be inserted, namely:-
| “2933 69 60 | --- Goods specified in Supplementary Note 16 to this Chapter | kg. | 7.5% | -”; |
(l) after tariff item 2933 79 20 and the entries relating thereto, the following shall be inserted, namely:-
| “2933 79 30 | --- Spirotetramat | kg. | 7.5% | -”; |
(m) for the entry in column (2) occurring against tariff item 2933 99 20, the entry “--- Goods specified in Supplementary Note 17 to this Chapter” shall be substituted;
(xxviii) in heading 2934,-
(a) for tariff items 2934 10 00 and 2934 20 00 and the entries relating thereto, the following shall be substituted, namely:-
| “2934 10 | - Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure: | |||
| 2934 10 10 | --- Clothianidin, oxathiapiprolin, thifluzamide, thiomethoxam | kg. | 7.5% | - |
| 2934 10 90 | --- Other | kg. | 7.5% | - |
| 2934 20 | - Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated) not further fused: | |||
| 2934 20 10 | --- Methabenzthiazuron | kg. | 7.5% | - |
| 2934 20 90 | --- Other | kg. | 7.5% | -”; |
(b) after tariff item 2934 99 30 and the entries relating thereto, the following shall be inserted, namely:-
| “2934 99 40 | --- Goods specified in Supplementary Note 18 to this Chapter | kg. | 7.5% | -”; |
(xxix) in heading 2935,-
(a) after tariff item 2935 50 10 and the entries relating thereto, the following shall be inserted, namely:-
| “2935 50 20 | --- Saflufenacil | kg. | 7.5% | -”; |
(b) after tariff item 2935 90 24 and the entries relating thereto, the following shall be inserted, namely:-
| “2935 90 40 | --- Goods specified in Supplementary Note 19 to this Chapter | kg. | 7.5% | -”; |
(xxx) in heading 2941, after tariff item 2941 90 60 and the entries relating thereto, the following shall be inserted, namely:-
| “2941 90 70 | --- Aureofungin, kasugamycin, validamycin | kg. | 7.5% | -”; |
(9) in Chapter 33, for the entry in column (4) occurring against all the tariff items of sub-heading 3302 10, the entry “20%” shall be substituted;
(10) in Chapter 34, for the entry in column (4) occurring against all the tariff items of heading 3406, the entry “20%” shall be substituted;
(11) in Chapter 38,--
(i) in Supplementary Note 1, for the words, brackets, letters and figures “Acetamiprid (ISO) conforming to IS-15981”, the following shall be substituted, namely:-
“Acetamiprid (ISO) conforming to IS-15981; Afidopyropen conforming to IS 18873; Alphacypermethrin conforming to IS 15616; Azadirachtin (Neem products) conforming to IS 14299; Beta cyfluthrin conforming to IS 14156; Carbosulfan conforming to IS 14940; Chlorpyriphos conforming to IS 8963; Chlorpyriphos methyl conforming to IS 15693; Cyfluthrin conforming to IS 14156; Cyphenothrin conforming to IS 15978; Deltamethrin (Decamethrin) conforming to IS 12005; Dicofol conforming to IS 5278; Diflubenzuron conforming to IS 14185; D-trans allethrin conforming to IS 13146; Ethion conforming to IS 10369; Ethofenprox (Etofenprox) conforming to IS 14249; Ethylene dichloride and Carbon tetrachloride mixture conforming to IS 634; Fenitrothion conforming to IS 5280; Fenpropathrin conforming to IS 15161; Fenvalerate conforming to IS 12003; Fipronil conforming to IS 18389; Fluvalinate conforming to IS 13097; Imiprothrin conforming to IS 16921; Indoxacarb conforming to IS 15984; Lambdacyhalothrin conforming to IS 14509; Malathion conforming to IS 1832; Methomyl conforming to IS 15614; Novaluron conforming to IS 17125; OxydemetonMethyl conforming to IS 8258; Phenthoate conforming to IS 8293; Phosalone conforming to IS 8488; Primiphos-methyl conforming to IS 13080; Profenophos conforming to IS 15238; Pyriproxyfen conforming to IS 16141; Spiromesifen conforming to IS 16674; Temephos conforming to IS 8701; Thiacloprid conforming to IS 16710; Thiodicarb conforming to IS 16956; Thiomethoxam conforming to IS 15983; Triazophos conforming to IS 14936; Zinc Phosphide conforming to IS 1251.”;
(ii) for Supplementary Note 2, the following shall be substituted, namely:-
“2. Tariff item 3808 91 42 covers one of the following goods of sub-heading 3808 91:
(a) with content by mass greater than 90% : Chlorentraniliprole (ISO); Buprofezin (ISO); Flubendiamide (ISO); Emamectin Benzoate (ISO); Abamectin; Bendiocarb; Benfuracarb; Benzpyrimoxam; Broflanilide; Chlorfenopyr; Chlorfluazuron; Chromafenozide; Clothianidin; Cyantraniliprole; Cyclaniliprole; Cyenopyrafen; Cyflumetofen; Diafenthiuron; Dinotefuron; Etoxazole; Fenazaquin; Fenobucarb (BPMC); Fenpyroximate; Flonicamid; Flufenoxuron; Flufenzine; Flupyradifurone; Fluxametamide; Hexythiazox; Isocycloseram; Lufenuron; Metaflumizone; Metaldehyde; Methoxyfenazide; Metofluthrin; Milbemectin; Permethrin; Prallethrin; Propergite; Propoxur; Pymetrozin; Pyrethrin (pyrethrum); Pyridaben; Pyridalyl; Pyrifluquinazon; Renofluthrin; S-bioallethrin; Spinetoram; Spinosad; Spirotetramat; Sulfoxaflor; Teflubenzuron; Tolfenpyrad; Transfluthrin; Triflumezopyrim.
(b) with content by mass greater than 60%: Propetamphos; Tetraniliprole; Thiocyclam hydrogen oxalate.”;
(iii) in Supplementary Note 5, for the words, brackets, letters and figures “Carbendazim (ISO) conforming to IS-8445”, the following shall be substituted, namely:-
“Carbendazim (ISO) conforming to IS-8445; Bitertanol conforming to IS 13330; Captan conforming to IS 14251; Carboxin conforming to IS 13110; Carpropamid conforming to IS 16706; Chlorothalonil conforming to IS 13132; Cuprous Oxide conforming to IS 1682; Cymoxanil conforming to IS 15600; Dithianon conforming to IS 12944; Dodine conforming to IS 13784; Edifenphos conforming to IS 8954; Hexaconazole conforming to IS 14549; Iprobenfos (Kitazin) conforming to IS 13788; Isoprothiolane conforming to IS 15163; Mancozeb conforming to IS 8707; Metalaxyl-M conforming to IS 13458; Penconazole conforming to IS 15234; Propiconazole conforming to IS 15241; Tebuconazole conforming to IS 15165; Thiophanate-Methyl conforming to IS 14551; Triadimefon conforming to IS 13328; Tricyclazole conforming to IS 15982; Validamycin conforming to IS 17200; Ziram conforming to IS 3900.”;
(iv) in Supplementary Note 7, for the words, brackets, letters and figures “Glyphosate (ISO) conforming to IS-12502”, the following shall be substituted, namely:-
“Glyphosate (ISO) conforming to IS-12502; 2,4-D amine salt conforming to IS 1827; 2,4-D- ethyl ester conforming to IS 7233; 2,4-D sodium salt conforming to IS 1488; Anilophos conforming to IS 13402; Atrazine conforming to IS 12932; Bensulfuron methyl conforming to IS 17847; Butachlor conforming to IS 9356; Chlorimuron ethyl conforming to IS 15619; Clomazone conforming to IS 15409; Diclofop-methyl conforming to IS 14938; Diuron conforming to IS 8702; Fenoxaprop-p-ethyl conforming to IS 15232; Fluchloralin conforming to IS 8958; Glufosinate ammonium conforming to IS 15166; MCPA, amine salt conforming to IS 8494; Methabenzthiazuron conforming to IS 11007; Metolachlor conforming to IS 15229; Metribuzin conforming to IS 13332; Metsulfuron methyl conforming to IS 15615; Oxadiargyl conforming to IS 16708; Oxyfluorfen conforming to IS 14934; Pendimethalin conforming to IS 12685; Propanil conforming to IS 8071; Sulfosulfuron conforming to IS 16212; Thiobencarb (Benthiocarb) conforming to IS 12768; Triallate conforming to IS 9357.”;
(v) for Supplementary Note 8, the following shall be substituted, namely:-
“8. Tariff item 3808 93 62 covers one of the following goods of sub-heading 3808 93:
(a) with content by mass greater than 90%: Bispyribac sodium (ISO); Imazethapyr (ISO); 2,4-Dichlorophenoxy acetic acid; Ametryn; Azimsulfuron; Beflubutamid; Bentazone; Bixlozone; Carfentrazone ethyl; Chlorpropham; Cinmethylene; Clethodim; Clodinafop-propargyl; Cyhalofop-butyl; Dazomet; Dicamba; Diclosulam; Dimethenamid-P; Ethafluralin; Ethoxysulfuron; Florasulam; Florpyrauxifen benzyl; Florpyrauxifen-benzyl; Fluazifop-p-butyl; Flucetosulfuron; Flufenacet; Flumioxazin; Fluroxypyr meptyl; Fomesafen; Glyphosate potassium salt; Halauxifen-methyl; Haloxyfop-P-methyl; Haloxyfop-R-methyl; Helosulfuron methyl; Hexazinone; Imazamox; Indaziflam; Iodosulfuron methyl sodium; Ipfencarbazone; Mesosulfuron methyl; Mesotrione; Metamifop; Metamitron; Orthosulfamuron; Oxadiazon; Paraquat dichloride; Penoxsulam; Pinoxaden; Propaquizafop; Pyrazosulfuron ethyl; Pyribenzoxim; Pyriftalid; Pyrithiobac sodium; Pyroxasulfon; Pyroxsulam; Quizalofop ethyl; Quizalofop-P-tefuryl; Saflufenacil; Sodium acifluorfen; Sulfentrazone; Tembotrione; Topramezone; Triafamone; Triasulfuron; Triclopyr acid; Triclopyr butotyl ester; Trifloxysulfuron sodium; Trifluralin.
(b) with content by mass greater than 60%: Indaziflam; Mesotrione.
(c) with content by mass greater than 40%: Paraquat dichloride.”;
(vi) after Supplementary Note 10, the following Supplementary Notes shall be inserted, namely:-
“11. Tariff item 3808 92 80 covers one of the following goods of sub-heading 3808 92:
(a) with content by mass greater than 90%: Ametroctradin; Amisulbrom; Aureofungin; Azoxystrobin; Benalaxyl; Benalaxyl M; Boscalid; Buprimate; Copper sulphate pentahydrate; Cyazofamid; Cyflufenamide; Cyproconazole; Cyzofamide; Difenoconazole; Dimethomorph; Dinocap; Epoxyconazole; Famoxadone; Fenamidone; Fenoxanil; Fluopicolide; Fluopyram; Flusilazole; Fluxapyroxad; Fosetyl-Al; Iprodione; Iprovalicarb; Kresoxim Methyl; Lime Sulphur; Mandipropamid; Mefentrifluaconazole; Meptyldiinocop; Metiram; Metrafenone; Myclobutanil; Oxathiapiprolin; Pencycuron; Penflufen; Picoxystrobin; Polyoxin D Zinc salt; Prochloraz; Pydiflumetofen; Pyraclostrobin; Pyriofenone; Tetraconazole; Thifluzamide; Tribasic Copper Sulfate; Trifloxistrobin; Triticonazole; Valifenalate.
(b) with content by mass greater than 60%: Copper Hydroxide; Kasugamycin; Propamocarb hydrochloride; Propineb.
12. Tariff item 3808 93 41 covers one of the following goods of sub-heading 3808 93 : Alphanaphthyl Acetic Acid conforming to IS 13070; Chlormequat Chloride (CCC) conforming to IS 8961; Ethephon conforming to IS 14408; Mepiquate Chloride conforming to IS 16340.
13. Tariff item 3808 93 42 covers one of the following goods of sub-heading 3808 93 with content by mass greater than 90%: 1-Methyl Cyclopropene; 6-Benzyladenine; Cyclanilide; Forchlorfenuron; Paclobutrazol; Prohexadione Calcium; Sodium paranitrophinolate; Triacontanol.
14. Tariff item 3808 94 20 covers one of the following goods of sub-heading 3808 94:
(a) with content by mass greater than 90%: Dichloropropene and Dichloropropane mixture (DD mixture); Hydrogen cyanamide.
(b) with content by mass greater than 40%: Magnesium phosphide plates
15. Tariff item 3808 99 11 covers one of the following goods of sub-heading 3808 99: Bromadiolone conforming to IS 12914.
16. Tariff item 3808 99 12 covers one of the following goods of sub-heading 3808 99 with content by mass greater than 90%: Acequinocyl; Bifenazate; Brodifacoum; Coumachlor; Coumatetralyl; Flocoumafen; Fluazaindolizine; Fluensulfone; Gossyplure.”;
(vii) in heading 3808,--
(a) after tariff item 3808 91 92 and the entries relating thereto, the following shall be inserted, namely:-
| “3808 91 93 | ---- Containing bromomethane (methyl bromide) or bromochloromethane | kg. | 10% | -”; |
(b) for tariff item 3808 92 90 and the entries relating thereto, the following shall be substituted, namely:-
| “3808 92 80 | --- Goods specified in Supplementary Note 11 to this Chapter | kg. | 10% | - |
| --- Other: | ||||
| 3808 92 91 | ---- Containing bromomethane (methyl bromide) or bromochloromethane | kg. | 10% | - |
| 3808 92 99 | ---- Other | kg. | 10% | -”; |
(c) for tariff item 3808 93 40 and the entries relating thereto, the following shall be substituted, namely:-
| “--- Plant growth regulators: | ||||
| 3808 93 41 | ---- Goods specified in Supplementary Note 12 to this Chapter | kg. | 10% | - |
| 3808 93 42 | ---- Goods specified in Supplementary Note 13 to this Chapter | kg. | 10% | - |
| 3808 93 49 | ---- Other: | kg. | 10% | -”; |
(d) for tariff item 3808 93 90 and the entries relating thereto, the following shall be substituted, namely:-
| “--- Other: | ||||
| 3808 93 91 | ---- Containing bromomethane (methyl bromide) or bromochloromethane | kg. | 10% | - |
| 3808 93 99 | ---- Other | kg. | 10% | -”; |
(e) for tariff item 3808 94 00 and the entries relating thereto, the following shall be substituted, namely:-
| “3808 94 | -- Disinfectants: | |||
| 3808 94 10 | --- Containing bromomethane (methyl bromide) or bromochloromethane | kg. | 10% | - |
| 3808 94 20 | --- Goods specified in Supplementary Note 14 to this Chapter | kg. | 10% | - |
| 3808 94 90 | --- Other | kg. | 10% | -”; |
(f) for tariff items 3808 99 10 and 3808 99 90 and the entries relating thereto, the following shall be substituted, namely:-
| “--- Goods specified in Supplementary Note 15 and 16 to this Chapter: | ||||
| 3808 99 11 | ---- Goods specified in Supplementary Note 15 to this Chapter | kg. | 10% | - |
| 3808 99 12 | ---- Goods specified in Supplementary Note 16 to this Chapter | kg. | 10% | - |
| --- Other: | ||||
| 3808 99 91 | ---- Containing bromomethane (methyl bromide) or bromochloromethane | kg. | 10% | - |
| 3808 99 92 | ---- Pesticides, not elsewhere specified or included | kg. | 10% | - |
| 3808 99 99 | ---- Other | kg. | 10% | -”; |
(viii) for tariff item 3813 00 00 and the entries relating thereto, the following shall be substituted, namely:-
| “3813 | PREPARATIONS AND CHARGES FOR FIRE-EXTINGUISHERS; CHARGED FIREEXTINGUISHING GRENADES | |||
| 3813 00 | - Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades: | |||
| 3813 00 10 | --- Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes | kg. | 10% | - |
| 3813 00 20 | --- Containing methane, ethane or propane hydrobromofluorocarbons (HBFCs) | kg. | 10% | - |
| 3813 00 30 | --- Containing methane, ethane or propane hydrochlorofluorocarbons (HCFCs) | kg. | 10% | - |
| 3813 00 40 | --- Containing bromochloromethane | kg. | 10% | - |
| 3813 00 90 | --- Other | kg. | 10% | -”; |
(ix) in heading 3814, for tariff items 3814 00 10 and 3814 00 20 and the entries relating thereto, the following shall be substituted, namely:-
| “--- Organic composite solvents and thinners, not elsewhere specified or included: | ||||
| 3814 00 11 | ---- Containing methane, ethane or propane chlorofluorocarbons (CFCs), whether not containing hydrochlorofluorocarbons (HCFCs) | kg. | 10% | - |
| 3814 00 12 | ---- Containing methane, ethane or propane hydrochlorofluorocarbons (HCFCs), but not containing chlorofluorocarbons (CFCs) | kg. | 10% | - |
| 3814 00 13 | ---- Containing carbon tetrachloride, bromochloromethane or 1,1,1-trichloroethane (methyl chloroform) | kg. | 10% | - |
| 3814 00 19 | ---- Other | kg. | 10% | - |
| --- Prepared paint or varnish removers: | ||||
| 3814 00 21 | ---- Containing methane, ethane or propane chlorofluorocarbons (CFCs), whether not containing hydrochlorofluorocarbons (HCFCs) | kg. | 10% | - |
| 3814 00 22 | ---- Containing methane, ethane or propane hydrochlorofluorocarbons (HCFCs), but not containing chlorofluorocarbons (CFCs) | kg. | 10% | - |
| 3814 00 23 | ---- Containing carbon tetrachloride, bromochloromethane or 1,1,1-trichloroethane (methyl chloroform) | kg. | 10% | - |
| 3814 00 29 | ---- Other | kg. | 10% | -”; |
(x) for the entry in column (4) occurring against all the tariff items of sub-heading 3822 90, the entry “10%” shall be substituted;
(xi) for the entry in column (4) occurring against all the tariff items of sub-heading 3824 60, the entry “20%” shall be substituted;
(xii) for the entry in column (4) occurring against tariff item 3824 99 00, the entry “7.5%” shall be substituted;
(12) in Chapter 39, for the entry in column (4) occurring against all the tariff items of headings 3920 and 3921, the entry “20%” shall be substituted;
(13) in Chapter 64, for the entry in column (4) occurring against all the tariff items of headings 6401, 6402, 6403, 6404 and 6405, the entry “20%” shall be substituted;
(14) in Chapter 68, for the entry in column (4) occurring against tariff items 6802 10 00, 6802 21 10, 6802 21 20, 6802 21 90, 6802 23 10, 6802 23 90, 6802 29 00, 6802 91 00, 6802 92 00 and 6802 93 00, the entry “20%” shall be substituted;
(15) in Chapter 71,--
(i) in heading 7106,-
(a) after tariff item 7106 91 10 and the entries relating thereto, the following shall be inserted, namely:-
| “7106 91 20 | --- Containing 99.9 per cent. or more by weight of silver | kg. | 10% | -”; |
(b) for tariff item 7106 92 20 and the entries relating thereto, the following shall be substituted, namely:-
| “--- Bar: | ||||
| 7106 92 21 | ---- Containing 99.9 per cent. or more by weight of silver | kg. | 10% | - |
| 7106 92 29 | ---- Other | kg. | 10% | -”; |
(ii) in heading 7108, for tariff items 7108 12 00 and 7108 13 00 and the entries relating thereto, the following shall be substituted, namely:-
| “7108 12 | -- Other unwrought forms: | |||
| 7108 12 10 | --- Containing 99.5 per cent. or more by weight of gold | kg. | 10% | - |
| 7108 12 90 | --- Other | kg. | 10% | - |
| 7108 13 | -- Other semi-manufactured forms: | |||
| 7108 13 10 | --- Containing 99.5 per cent. or more by weight of gold | kg. | 10% | - |
| 7108 13 90 | --- Other | kg. | 10% | -”; |
(iii) in heading 7110, for tariff items 7110 11 10 to 7110 19 00 and the entries relating thereto, the following shall be substituted, namely:-
| “--- Unwrought form: | ||||
| 7110 11 11 | ---- Containing 99.0 per cent. or more by weight of platinum | kg. | 10% | - |
| 7110 11 19 | ---- Other | kg. | 10% | - |
| --- In powder form: | ||||
| 7110 11 21 | ---- Containing 99.0 per cent. or more by weight of platinum | kg. | 10% | - |
| 7110 11 29 | ---- Other | kg. | 10% | - |
| 7110 19 | -- Other: | |||
| 7110 19 10 | --- Containing 99.0 per cent. or more by weight of platinum | kg. | 10% | - |
| 7110 19 90 | --- Other | kg. | 10% | -”; |
(iv) for the entry in column (4) occurring against all the tariff items of headings 7113 and 7114, the entry “20%” shall be substituted;
(16) in Chapter 72, for the entry in column (4) occurring against tariff items 7210 12 10, 7210 12 90, 7219 12 00, 7219 13 00, 7219 21 90, 7219 90 90 and 7225 11 00, the entry “15%” shall be substituted;
(17) in Chapter 73, for the entry in column (4) occurring against tariff items 7307 29 00, 7307 99 90, 7308 90 90, 7310 29 90, 7318 15 00, 7318 16 00, 7318 29 90, 7320 90 90, 7325 99 99, 7326 19 90 and 7326 90 99, the entry “15%” shall be substituted;
(18) in Chapter 74, for the entry in column (4) occurring against tariff items 7404 00 12, 7404 00 19 and 7404 00 22, the entry “Free” shall be substituted;
(19) in Chapter 80,-
(i) for the entry in column (4) occurring against all the tariff items of heading 8001, the entry “Free”, shall be substituted;
(ii) for the entry in column (4) occurring against all the tariff items of heading 8002, the entry “Free”, shall be substituted;
(20) in Chapter 81,--
(i) for the entry in column (4) occurring against tariff items 8101 94 00, 8101 97 00, 8102 94 00, 8102 97 00 , 8103 20 10, 8103 20 90, 8103 30 00, 8105 20 20, 8105 30 00, 8106 10 10, 8106 90 10, 8109 21 00, 8109 31 00, 8109 39 00, 8110 10 00, 8110 20 00, 8112 12 00, 8112 13 00, 8112 31 10, 8112 31 20, 8112 31 30, 8112 41 10, 8112 41 20, 8112 61 00, 8112 69 10 and 8112 69 20, the entry “Free” shall be substituted;
(ii) in the entry in column (2) occurring against heading 8112, for the brackets and words “(Columbium and)”, the brackets and words “(columbium), and” shall be substituted;
(21) in Chapter 85,--
(i) in Sub-heading Note 2, for the brackets, figures and words “50 × 103 Gy(silicon) (5 × 106 RAD (silicon))”, the brackets, figures and words “50 × 103 Gy(silicon) (5 × 106 RAD (silicon))” shall be substituted;
(ii) for the entry in column (4) occurring against tariff items 8541 42 00, 8541 43 00 and 8541 49 00 the entry “20%” shall be substituted;
(22) in Chapter 87,--
(i) for the entry in column (4) occurring against all the tariff items of heading 8702, the entry “20%” shall be substituted;
(ii) for the entry in column (4) occurring against all the tariff items of heading 8703, the entry “70%” shall be substituted;
(iii) for the entry in column (4) occurring against the heading 8704, the entry “20%” shall be substituted;
(iv) for the entry in column (4) occurring against the heading 8711, the entry “70%” shall be substituted;
(v) for the entry in column (4) occurring against tariff item 8712 00 10, the entry “20%” shall be substituted;
(23) in Chapter 89, for the entry in column (4) occurring against all the tariff items of heading 8903, the entry “20%” shall be substituted;
(24) in Chapter 90, for the entry in column (4) occurring against tariff item 9028 30 10, the entry “20%” shall be substituted;
(25) in Chapter 94, for the entry in column (4) occurring against all the tariff items of headings 9401, 9403, 9404 and 9405, the entry “20%” shall be substituted;
(26) in Chapter 95, for the entry in column (4) occurring against tariff item 9503 00 91, the entry “20%” shall be substituted;
(27) in Chapter 98,--
(i) for the entry in column (4) occurring against tariff item 9802 00 00, the entry “70%” shall be substituted;
(ii) for the entry in column (4) occurring against tariff item 9803 00 00, the entry “70%” shall be substituted;
(iii) for the entry in column (4) occurring against all the tariff items of heading 9804, the entry “20%” shall be substituted.
DR. RAJIV MANI,
Secretary to the Govt. of India.