CBIC amends notification no. 50/2017-Customs to align with HSN 2022 w.e.f. 1.1.2022 vide Notification No. 55/2021-Customs | Dated: 29th December, 2021.
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi
Notification No. 55/2021-Customs | Dated: 29th December, 2021
G.S.R. 904(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3, of Customs Tariff Act, 1975 (51 of 1975), 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), No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017, namely :-
In the said notification, in the Table, –
(i) for serial number 28 and the entries relating thereto, the following serial number and entries shall be substituted, namely: –
| “28. | 0802 91 00, | 0802 92 | All goods | 30% | – | -“; |
| 00, 0802 | 99 00 |
(ii) against serial number 49, in column (2), for the entry, the entry “1211 30 00, 1211 40 00, 1211 50, 1211 60 00 or 1211 90” shall be substituted;
(iii) against serial number 76, in column (2), for the entry, the entry “1516 20, 1516 30 00” shall be substituted;
(iv) against serial number 77, in column (2), for the entry, the entry “1516 20, 1516 30 00” shall be substituted;
(v) against serial number 218, for the entry in column (2), the entry “3002 49 10” shall be substituted;
(vi) against serial number 249A, for the entry in column (2), the entry “3822 90 90” shall be substituted;
(vii) against serial number 250, for the entry in column (2), the entry “3801, 3802, 3803 00 00, 3804, 3805, 3806, 3807, 3809 (except 3809 10 00), 3810, 3812, 3815, 3816 00 00, 3817, 3821 00 00, 3824 (except 3824 60) or 3827” shall be substituted;
(viii) against S. No. 253, for the entry in column (2), the entry “3824 99 00, 8505 11 90” shall be substituted;
(ix) against serial number 271, for the entry in column (2), the entry “3907 29 10” shall be substituted;
(x) against serial number 349, for the entry in column (2), the entry “71 (except 7104 99 00)” shall be substituted;
(xi) against serial number 402, in the entry in column (3), in item (a), for the figure “8517 70 10”, the figure “8517 79 10” shall be substituted;
(xii) against serial number 418, for the entry in column (2), the entry “3824 99 00” shall be substituted;
(xiii) against serial number 426, in the entry in column (3), for the figure “8548 90 00” the figure “8548 00 00” shall be substituted;
(xiv) against serial number 452, for the entry in column (3), the entry “Water heaters” shall be substituted;
(xv) against serial number 452A, for the entry in column (3), the entry “All goods” shall be substituted;
(xvi) against serial number 485A, for the entry in column (2), the entry “8501 10, 8501 20, 8501 31, 8501 32, 8501 33, 8501 34, 8501 40, 8501 51, 8501 52, 8501 53, 8501 71, 8501 72” shall be substituted;
(xvii) against serial number 502, for the entry in column (2), the entry “8525 89 00” shall be substituted;
(xviii) against serial number 502A, for the entry in column (2), the entry “8525 81 to 8525 89” shall be substituted;
(xix) against serial number 511, for the entry in column (3), for the figures “8525 80”, the figures “8525 81 to 8525 89” shall be substituted;
(xx) against serial number 513, for the entry in column (3), in the item (vi), for the figures “8525 20 80” the figures “8525 81 to 8525 89” shall be substituted;
(xxi) against serial number 515A, in the entry of column (3), for the figures “8529,” the figures “8524” shall be substituted;
(xxii) against serial number 515B, in the entry of column (3), for the figures “8529”, the figures “8524” shall be substituted;
(xxiii) against serial number 516, in the entry of column (3), for the figures “8529”, the figures “8524” shall be substituted;
(xxiv) against serial number 518, for the entry in column (2), the entry “8549 (except 8549 99 00)” shall be substituted;
(xxv) against serial number 535, in the entry in column (3), in the item (a), for the figures “8802”, the figures, letters and words “8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder)” shall be substituted;
(xxvi) against serial number 535A, in the entry in column (3), in the item (a), for the figure “8802”, the figures, letters and words “8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder)” shall be substituted;
(xxvii) against serial number 536, in the entry in column (3), in the item (i), for the figures “8802”, the figures, letters and words “8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder)” shall be substituted;
(xxviii) against serial number 538 for the entry in column (2), the entry “8807” shall be substituted;
(xxix) against serial number 545, for the entry in column (2) and column (3), the entry “8802 “(except 8802 60 00) or “8806” and “All goods except Unmanned Aircraft used as Television camera, digital camera or video camera recorder” shall respectively be substituted;
(xxx) against serial number 547, for the entry in column (2), the entry “8807 10 00, 8807 20 00, 8807 30 00” shall be substituted;
(xxxi) against serial number 587, for the entry in column (2), the entry “9405 00 00” shall be substituted;
2. This notification shall come into force from the 1st day of January, 2022.
[F. No. 190354/286/2021-TRU]
GAURAV SINGH, Dy. Secy.
Note : The principal notification No. 50/2017-Customs, dated the 30th day of June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30thday of June, 2017 and last amended vide notification No. 46/2021-Customs, dated the 30th September, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 708(E), dated the 10th day of September, 2021.
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MINISTRY OF FINANCE
(Department of Revenue)
CORRIGENDUM 2
New Delhi, the 7th April, 2022
G.S.R. 280(E).—In the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 55/2021-Customs, dated the 29th December, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 904 (E), dated the 29th December, 2021, at the page 5,-
(a) in line 11 and 12, for “8802 (except 8802 60 00) or 8806” read “Any Chapter”;
(b) in line 12, for “All goods” read “Parts (other than rubber tyres and tubes), of aircraft of heading 8802 or 8806 (”;
(c) in line 13, for “recorder” read “recorder)”;
(d) in line 16, for “9405 00 00” read “9405 50 00”.
[F. No. 190354/286/2021-TRU]
VIKRAM WANERE, Under Secy.
