Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Anti-dumping duty protects local manufacturers from unfairly cheap imports that can damage domestic markets. The article explains ...
Custom Duty : The new customs notifications standardize the effective import duty on gold and silver bullion at 15% through revised BCD, SWS, an...
Custom Duty : The article argues that the sharp increase in gold import duty was triggered by pressure on India’s forex reserves, rising oil p...
Custom Duty : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...
Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...
Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...
Custom Duty : The reform removes value restrictions on courier exports, enabling higher-value shipments. It aims to boost e-commerce exports and...
Custom Duty : CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outline...
Custom Duty : The CBI has registered a bribery case against three Customs officials accused of taking illegal gratification to release seized go...
Custom Duty : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...
Custom Duty : The Court ruled that confiscation proceedings before Customs Authorities do not amount to prosecution before a judicial tribunal. ...
Custom Duty : Where an EPCG licence holder becomes incapable of fulfilling export obligations due to unavoidable circumstances such as SARFAESI ...
Custom Duty : CESTAT Chennai held that unsigned invoices, unauthenticated e-mails, and uncorroborated statements were insufficient to reject tra...
Custom Duty : The Tribunal held that a medicine containing Ergotamine was merely a preparation and not “Ergotamine and its salts” under Sche...
Custom Duty : CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices...
Custom Duty : The Central Government has amended Notification No. 62/2022-Customs to prescribe a 0% Basic Customs Duty on all goods falling unde...
Custom Duty : CBIC has designated a common adjudicating authority to decide several customs show cause notices issued by different commissionera...
Custom Duty : CBIC exercised its powers under the Customs Act, 1962 to appoint a common adjudicating authority for two customs proceedings invol...
Custom Duty : Appointment of Common Adjudicating Authority in the case of M/s. Hewlett Packard Enterprise India Private Limited, (IEC: 071500719...
Custom Duty : CBIC has directed Customs field formations not to seek FTP clarifications directly from DGFT. The new mechanism aims to ensure con...
The principal notification was published in the Gazette of India vide notification No. 12/97-Customs (N.T.), dated the 2nd April, 1997 [G.S.R. No.193(E) dated the 2nd April, 1997] and was last amended by notification No.117/2008-Customs(N.T.), dated the 12th November, 2008 [G.S.R.No.785(E), dated the 12th November, 2008].
The principal notification No.61/94-Customs-(N.T.), dated the 21st November, 1994, number S.O.828 (E), dated the 21st November, 1994, was last amended vide notification No.78/2006-Customs (N.T.), dated the 4th July, 2006, number S.O.No.993 (E), dated the 4th July, 2006.
The notification number 89/2005-Customs, dated the 4th October, 2005 was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 624 (E), dated the 4th October, 2005 and was last amended vide notification number 125/2008-Customs dated the 21st November, 2008 vide number G.S.R. 816 (E), dated the 21st November, 2008.
The principal notification was published in the Gazette of India, Extraordinary, vide number G.S.R. 118(E), dated the 1st March, 2002 and was last amended by notification no. 128/2008-Customs, dated the 7th December, 2008, which was published in the Gazette of India, Extraordinary vide number G.S.R. 842(E), dated the 7th December, 2008.
This notification shall be effective for a period of five years (unless revoked, superseded or amended earlier) and the anti-dumping duty shall be paid in Indian Currency.
The principal notification No. 103/2008-Customs (N.T.) was published in the Gazette of India, vide number G.S.R. 627(E), published in the Gazette of India, Extraordinary, part II, Section 3, Sub-section (i) dated the 29th August, 2008.
The principal notification No. 103/2008-Customs (N.T.) was published in the Gazette of India, vide number G.S.R. 627(E), published in the Gazette of India, Extraordinary, part II, Section 3, Sub-section (i) dated the 29th August, 2008.
The Principal notification No.4/2005-CUSTOMS, dated the 24th January, 2005 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (1) vide G.S.R..40 (E), dated the 24th January, 2005.
The Principal notification was published in the Gazette of India, Extraordinary, vide Notification No.36/2001 – Customs (N.T.), dated, the 3rd August, 2001 (S.O.748 (E), dated, the 3rd August, 2001) and was last amended vide Notification No. 131/2008-Customs (N.T.), dated, the 15th December, 2008 (S.O. 2893(E) dated 15th December, 2008).
In view of the above, I am directed to clarify that the classification of ‘Combined refrigerator freezer with separate external doors’ would be under sub- heading 8418 10 and not under 8418 21, as was being followed by certain Customs field formations. Accordingly, these goods are not covered under Sl.No.50 of the notification No.85/2004-Customs dated 31.8.2004.
