Seeks to further amend Notification No. 82/2017- Customs dated 27.10.2017 to prescribe effective rate on certain Textile items upto 30.04.2022 vide Notification No. 07/2022-Customs Dated 1st February, 2022 to give effect to Changes prescribed vide Union Budget 2022-23 i.e. Finance Bill 2022.
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 07/2022-Customs
New Delhi, the 1st February, 2022
G.S.R.81(E). – In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), Notification No. 82/2017- Customs dated 27.10.2017, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 1341 (E), dated the 27th October, 2017, namely:
In the said notification, in the Table, –
(i) after S. No. 3 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “3A. | 5111 11 | All goods | 10% or Rs. 115 per sq. mtr., whichever is higher |
| 3B. | 5111 19 | All goods | 10% or Rs. 125 per sq. mtr., whichever is higher |
| 3C. | 5111 20 | All goods | 10% or Rs. 65 per sq. mtr., whichever is higher |
| 3D. | 5111 30 | All goods | 10% or Rs. 65 per sq. mtr., whichever is higher |
| 3E. | 5111 90 | All goods | 10% or Rs. 75 per sq. mtr., whichever is higher |
| 3F. | 5112 11 | All goods | 10% or Rs. 105 per sq. mtr., whichever is higher |
| 3G. | 5112 19 | All goods | 10% or Rs. 130 per sq. mtr., whichever is higher |
| 3H. | 5112 20 | All goods | 10% or Rs. 70 per sq. mtr., whichever is higher |
| 3 . | 5112 30 | All goods | 10% or Rs. 90 per sq. mtr., whichever is higher |
| 3I. | 5112 90 | All goods | 10% or Rs. 115 per sq. mtr., whichever is higher”; |
(ii) after S. No. 6 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “6A. | 5208 39 | All goods | 10% or Rs. 150 per kg., whichever is higher”; |
(iii) after S. No. 7 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “7A. | 5208 42 | All goods | 10% or Rs. 22 per sq. mtr., whichever is higher”; |
(iv) for S. No. 9 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: –
| (1) | (2) | (3) | (4) |
| “9. | 5208 49 | All goods | 10% or Rs. 143 per kg., whichever is higher”; |
(v) after S. No. 10 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “10A. | 5208 52 | All goods | 10% or Rs. 14 per sq. mtr., whichever is higher |
| 10B. | 5208 59 | All goods | 10% or Rs. 30 per sq. mtr., whichever is higher”; |
(vi) after S. No. 11 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “11A. | 5209 31, 5209 32 or 5209 39 | All goods | 10% or Rs. 150 per kg., whichever is higher |
| 11B. | 5209 41 | All goods | 10% or Rs. 30 per sq. mtr., whichever is higher”; |
(vii) after S. No. 12 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “12A. | 5209 43 | All goods | 10% or Rs. 28 per sq. mtr., whichever is higher |
| 12B. | 5209 49 | All goods | 10% or Rs. 150 per kg., whichever is higher |
| 12C. | 5209 51 or 5209 | All goods | 10% or Rs. 24 per sq. mtr., whichever is higher |
| 52 | |||
| 12D. | 5209 59 | All goods | 10% or Rs. 30 per sq. mtr., whichever is higher”; |
(viii) after S. No. 13 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “13A. | 5210 39 | All goods | 10% or Rs. 150 per kg., whichever is higher”; |
(ix) for S. No. 15 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: –
| (1) | (2) | (3) | (4) |
| “15. | 5210 49 | All goods | 10% or Rs. 132 per kg., whichever is higher”; |
(x) after S. No. 15 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “15A. | 5210 51 or 5210 | All goods | 10% or Rs. 12 per sq. mtr., whichever is higher”; |
| 59 |
(xi) after S. No. 16 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “16A. | 5211 31, 5211 32 or 5211 39 | All goods | 10% or Rs. 150 per kg., whichever is higher |
| 16B. | 5211 41 | All goods | 10% or Rs. 35 per sq. mtr., whichever is higher”; |
(xii) after S. No. 17 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “17A. | 5211 43 | All goods | 10% or Rs. 32 per sq. mtr., whichever is higher |
| 17B. | 5211 49 | All goods | 10% or Rs. 150 per Kg., whichever is higher |
| 17C. | 5211 51, 5211 52 or 5211 59 | All goods | 10% or Rs. 12 per sq. mtr., whichever is higher”; |
(xiii) after S. No. 28 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “28A. | 5407 42 | All goods | 20% or Rs. 36 per sq. mtr., whichever is higher |
| 28B. | 5407 43 00 | All goods | 20% or Rs. 40 per sq. mtr., whichever is higher |
| 28C. | 5407 44 (except tariff item 540744 20) |
All goods | 20% or Rs. 35 per sq. mtr., whichever is higher”; |
(xiv) No. 29 and the entries relating thereto shall be omitted;
(xv) against S. No. 30, in column (3), for the entry, the entry “All goods” shall be substituted;
(xvi) after S. No. 31 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “31B. | 5407 52 | All goods | 20% or Rs. 23 per sq. mtr., whichever is higher |
| 31C. | 5407 53 00 | All goods | 20% or Rs. 30 per sq. mtr., whichever is higher”; |
(xvii) against S. No. 33, in column (3), for the entry, the entry “All goods” shall be substituted;
(xviii) after S. No. 33 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “33A. | 5407 69 00 | All goods | 20% or Rs. 36 per sq. mtr., whichever is higher”; |
(xix) after S. No. 35 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “35A. | 5407 73 00 | All goods | 20% or Rs. 36 per sq. mtr., whichever is higher |
| 35B. | 5407 74 00 | All goods | 20% or Rs. 23 per sq. mtr., whichever is higher’; |
(xx) after S. No. 42 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “42A. | 5407 82 (except tariff item 5407 82 50) |
All goods | 20% or Rs. 25 per sq. mtr., whichever is higher”; |
(xxi) No. 43 and the entries relating thereto shall be omitted;
(xxii) against S. No. 44, in column (3), for the entry, the entry “All goods” shall be substituted;
(xxiii) after S. No. 44 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “44A. | 5407 83 00 | All goods | 20% or Rs. 40 per sq. mtr., whichever is higher |
| 44B. | 5407 84 (except tariff item 540784 50) |
All goods | 20% or Rs. 23 per sq. mtr., whichever is higher”; |
(xxiv) S. No. 45 and the entries relating thereto shall be omitted;
(xxv) against S. No. 46, in column (3), for the entry, the entry “All goods” shall be substituted;
(xxvi) after S. No. 47 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “47A. | 5407 92 00 | All goods | 20% or Rs. 40 per sq. mtr., whichever is higher |
| 47B. | 5407 93 00 | All goods | 20% or Rs. 27 per sq. mtr., whichever is higher |
| 47C. | 5407 94 00 | All goods | 20% or Rs. 40 per sq. mtr., whichever is higher”; |
(xxvii) after S. No. 49 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “49A. | 5408 22 | All goods | 20% or Rs. 27 per sq. mtr., whichever is higher |
| 49B. | 5408 23 00 | All goods | 20% or Rs. 28 per sq. mtr., whichever is higher |
| 49C. | 5408 24 (except tariff items 5408 24 12, 5408 24 13, 5408 24 15,
5408 24 18) |
All goods | 20% or Rs. 52 per sq. mtr., whichever is higher”; |
(xxviii) S. No. 50 and the entries relating thereto shall be omitted;
(xxix) against S. No. 51, in column (3), for the entry, the entry “All goods” shall be substituted;
(xxx) after S. No. 56 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “56A. | 5512 19 | All goods | 20% or Rs. 25 per sq. mtr., whichever is higher |
| 56B. | 5512 29 | All goods | 20% or Rs. 28 per sq. mtr., whichever is higher”; |
(xxxi) for S. No. 57 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: –
| (1) | (2) | (3) | (4) |
| “57. | 5512 99 | All goods | 20% or Rs. 54 per kg., whichever is higher”; |
(xxxii) for S. No. 59 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: –
| (1) | (2) | (3) | (4) |
| “59. | 5513 21 00 | All goods | 20% or Rs. 107 per kg., whichever is higher”; |
(xxxiii) after S. No. 59 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “59A. | 5513 23 00 | All goods | 20% or Rs. 125 per kg. or Rs. 25 per sq. mtr., whichever is highest”; |
(xxxiv) after S. No. 61 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “61A. | 5513 39 00 | All goods | 20% or Rs. 125 per kg. or Rs. 30 per sq. mtr., whichever is highest |
| 61B. | 5513 41 00 | All goods | 20% or Rs. 15 per sq. mtr., whichever is higher”; |
(xxxv) after S. No. 63 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “63A. | 5514 21 00 | All goods | 20% or Rs. 100 per kg. or Rs. 30 per sq. mtr., whichever is highest”; |
(xxxvi) for S. No. 64 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: –
| (1) | (2) | (3) | (4) |
| “64. | 5514 22 00 | All goods | 20% or Rs. 100 per kg., whichever is higher”; |
(xxxvii) for S. No. 65 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: –
| (1) | (2) | (3) | (4) |
| “65. | 5514 23 00 | All goods | 20% or Rs. 114 per kg., whichever is higher”; |
(xxxviii) for S. No. 66 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: –
| (1) | (2) | (3) | (4) |
| “66. | 5514 29 00 | All goods | 20% or Rs. 121 per Kg., whichever is higher”; |
(xxxix) after S. No. 66 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “66A. | 5514 30 11 | All goods | 20% or Rs. 45 per sq. mtr., whichever is higher |
| 66B. | 5514 30 12 | All goods | 20% or Rs. 26 per sq. mtr., whichever is higher”; |
(xl) for S. No. 72 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: –
| (1) | (2) | (3) | (4) |
| “72. | 5514 49 00 | All goods | 20% or Rs. 114 per kg., whichever is higher”; |
(xli) after S. No. 76 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “76A. | 5515 21 | All goods | 20% or Rs. 55 per sq. mtr., whichever is higher”; |
(xlii) after S. No. 83 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “83A. | 5515 91 | All goods | 20% or Rs. 40 per sq. mtr., whichever is higher”; |
(xliii) after S. No. 89 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “89A. | 5516 22 00 or | All goods | 20% or Rs. 150 per kg., whichever is higher”; |
| 5516 23 00 |
(xliv) against S. No. 122, in column (3), for the entry, the entry “All goods” shall be substituted;
(xlv) after S. No. 123 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “123A. | 5801 22 | All goods | 10% or Rs. 70 per sq. mtr., whichever is higher”; |
(xlvi) against S. No. 124, in column (3), for the entry, the entry “All goods” shall be substituted;
(xlvii) after S. No. 124 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “124A. | 5801 26 00 | All goods | 10% or Rs. 180 per sq. mtr., whichever is higher”; |
(xlviii) against S. No. 126, in column (3), for the entry, the entry “All goods” shall be substituted;
(xlix) against S. No. 128, in column (3), for the entry, the entry “All goods” shall be substituted;
(l) against S. No. 130, in column (3), for the entry, the entry “All goods” shall be substituted;
(li) against S. No. 131, in column (3), for the entry, the entry “All goods” shall be substituted;
(lii) against S. No. 135, in column (3), for the entry, the entry “All goods” shall be substituted;
(liii) after S. No. 138 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) |
| “138A. | 5802 30 00 | All goods | 10% or Rs. 150 per kg., whichever is higher”; |
(liv) against S. No. 157, in column (4), for the entry, the entry “20%” shall be substituted;
(lv) for S. No. 170 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: –
| (1) | (2) | (3) | (4) |
| “170. | 6101, 6102 or
6103 |
All goods | 20%”; |
(lvi) S. Nos. 171 to 177A and the entries relating thereto shall be omitted;
(lvii) against S. No. 178, in column (2), for the entry, the entry “6104 13 00, 6104 19, 6104 22 00, 6104 23 00, 6104 29, 6104 31 00, 6104 32 00, 6104 33 00 or 6104 39” shall be substituted;
(lviii) S. Nos. 179, 180 and the entries relating thereto shall be omitted;
(lix) against S. No. 187, in column (4), for the entry, the entry “20%” shall be substituted;
(lx) for S. No. 213C and the entries relating thereto, the following S. No. and entries shall be substituted, namely: –
| (1) | (2) | (3) | (4) |
| “213C. | 6201 30, 6201 40 or 6201 90 | All goods | 20%”; |
(lxi) S. Nos. 213D, 213E, 213F, 213G, 213H and the entries relating thereto shall be omitted;
(lxii) for S. No. 220C and the entries relating thereto, the following S. No. and entries shall be substituted, namely:-
| (1) | (2) | (3) | (4) |
| “220C. | 6202 30, 6202 40 or 6202 90 | All goods | 20%”; |
(lxiii) S. Nos. 220D, 220E, 220F, 220G, 220H and the entries relating thereto shall be omitted;
(lxiv) against S. Nos. 228, 229, 230, 232, 233, 234, 235, 238, 239 and 240, in column (4), for the entry, the entry “20%” shall be substituted;
(lxv) for S. No. 241 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: –
| (1) | (2) | (3) | (4) |
| “241. | 6204 12 00 or
6204 13 00 |
All goods | 20%”; |
(lxvi) against S. Nos. 242, 244, 245, 246, 247 and 256, in column (4), for the entry, the entry “20%” shall be substituted.
2. This notification shall come into force on the 2nd day of February, 2022.
[F.No.334/01/2022 -TRU]
(Nitish Karnatak)
Under Secretary to the Government of India
Note: – The principal Notification No. 82/2017- Customs dated 27.10.2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1341(E), dated the 27th October, 2017, and was last amended vide notification No. 15/2021 –Customs, dated the 1st February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 73(E), dated the 1st February, 2021.
