30/2024-Customs : Seeks to further amend notification No. 50/2017-Customsdated the 30th June, 2017, so as to notify BCD related changes.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION(i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 30/2024-Customs New Delhi, the 23rd July, 2024 G.S.R. …..(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 the 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, - I. in the Table, - (1) after S. No. 6B and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) “6BA. 0306 36 Live SPF Vannamei shrimp (Litopenaeus vannamei) broodstock 5% - - 6BB. 0306 36 Live Black tiger shrimp (Penaeus monodon) broodstock 5% - - 6BC. 0306 36 60 Artemia Nil - - 6BD. 0308 90 00 SPF Polychaete worms 5% - - 6BE. 0505 10 Real Down Filling Material from Duck or Goose, when imported by bona fide exporters for use in the manufacture of textile or leather garments, for export 10% - 9 and 108 6BF. 0511 91 40 Artemia cysts Nil - -”; (2) after S. No. 32AC and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) “32AD. 1207 99 90 Shea Nuts 15% - -”; (3) against S. No. 54A, in column (4), for the entry, the entry “Nil” shall be substituted; (4) after S. No. 54A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) “54B. 1504 20 Crude fish oil for use in manufacture of aquatic feed Nil - 9”; (5) against S. No. 80A, in column (4), for the entry, the entry “Nil” shall be substituted; (6) after S. No. 90B and the entries relating thereto, the following S. Nos. and entries shall be inserted with effect from the 1st day of October, 2024, namely: - (1) (2) (3) (4) (5) (6) “90C. 2008 19 20 All goods 30% - - 90D. 2008 19 30 All goods 30% - -”; (7) against S. No. 100A, in column (4), for the entry, the entry “Nil” shall be substituted; (8) after S. No. 104B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) “104BA. 2301 10 90 Insect Meal for use in research and development purposes in aquatic feed manufacturing 5% - 9 and 119”; (9) against S. No. 104D, in column (4), for the entry, the entry “Nil” shall be substituted; (10) after S. No. 104D and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) “104DA. 2309 90 31 Prawn and shrimps feed 5% - - 104DB. 2309 90 39 Fish feed 5% - -”; (11) against S. No. 104E, in column (4), for the entry, the entry “Nil” shall be substituted; (12) after S. No. 104E and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) “104F. 2309 90 90 Single Cell Protein from Natural Gas for use in research and development purposes in aquatic feed manufacturing 5% - 9 and 119”; (13) for S. No. 150 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: - (1) (2) (3) (4) (5) (6) “150. 2710 Naphtha, for use in the manufacture of fertilisers Nil - 9”; (14) S. No. 179 and the entries relating thereto shall be omitted; (15) after S. No. 204 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) “204AA. 2929 10 90 Methylene Diphenyl Diisocyanate (MDI) for use in the manufacture of Spandex Yarn 5% - 9”; (16) against S. No. 212A, in column (3), the following proviso shall be inserted at the end, namely:- “Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029.”; (17) against S. No. 213, in column (3), the following proviso shall be inserted at the end, namely:- “Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029.”; (18) against S. No. 219A, in column (4), for the entry, the entry “5%” shall be substituted; (19) against S. No. 237, in column (3), for the entry, the following entry shall be substituted, namely: - “The following goods for use in the manufacture of EVA (Ethylene Vinyl Acetate) sheets or backsheet, which are used in the manufacture of solar photovoltaic cells or modules, namely :- (i) EVA and Polyolefin Elastomers (POE) resin; (ii) EVA and Polyolefin Elastomers (POE) masterbatch; (iii) Poly ethylene terephthalate (PET) film; (iv) Poly vinyl fluoride (PVF); (v) Poly vinyl di-flouride (PVDF); (vi) Trimethylolpropane Tri acrylate (TMPTA) for EVA or POE; (vii) EVA or Polyolefin Elastomers (POE) Additive – ‘Taicross’; (viii) Adhesive resin; and (ix) Adhesive hardner : Provided that nothing contained in this entry shall have effect after 31st March, 2026.”; (20) S. No. 238 and the entries relating thereto shall be omitted with effect from the 1st day of October, 2024; (21) S. No. 254 and the entries relating thereto shall be omitted with effect from the 1st day of October, 2024; (22) S. No. 255 and the entries relating thereto shall be omitted with effect from the 1st day of October, 2024; (23) against S. No. 257B, in column (3), for the entry, the entry “The goods specified in List 39, when imported by bona fide exporters for use in the manufacture of textile or leather garments, for export” shall be substituted; (24) against S. No. 257C, in column (3), for the entry, the entry “The goods specified in List 40, when imported by bona fide exporters, for use in the manufacture of leather or synthetic footwear, or other leather products, for export” shall be substituted; (25) against S. No. 260, in column (3), - (a) in the entry, after the figures “9021 10”, the words and figures “or other artificial parts of the body falling under sub-heading 9021 31 or 9021 39” shall be inserted; (b) in item (iv), for the words “High-density polyethylene”, the words “All types of polyethylene” shall be substituted; (26) after S. No. 273 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) “273A. 3920 (other than 3920 99 99) or 3921 All goods other than Poly vinyl chloride (PVC) Flex Films Explanation. – For the purposes of this entry, the term PVC Flex Films includes PVC flex banner and PVC flex sheets 10% - - 273B. 3920 99 99 All goods other than Poly vinyl chloride (PVC) Flex Films Explanation. – For the purposes of this entry, the term PVC Flex Films includes PVC flex banner and PVC flex sheets 15% - -”; (27) S. No. 277A and the entries relating thereto shall be omitted with effect from the 1st day of October, 2024;