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[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. 33/2024-CUSTOMS (N.T.)
New Delhi, the $30^{\text{th}}$ April, 2024
G.S.R. (E). – In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), read with rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017, the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 77/2023-Customs (N.T.), dated the $20^{\text{th}}$ October, 2023 published vide number G.S.R. 792 (E), dated the $20^{\text{th}}$ October, 2023, namely :-
In the said notification, -
(I) in the Notes and conditions, after paragraph 13, the following paragraph shall be inserted, namely: -
"(13A) The term “counts” wherever used in Chapter 52 shall mean “counts in New English (Ne)”:"
(II) in the Schedule, -
(i) for Chapter-3, the following Chapter shall be substituted, namely: -
| (1) | (2) | (3) | (4) | (5) |
|---|---|---|---|---|
| "CHAPTER-3 | ||||
| FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES | ||||
| 0301 | Live fish | Kg | 4% | 12.2 |
| 0302 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 | |||
| 030201 | In chilled form | Kg | 4% | 27.9 |
| 030299 | Others | 0.15% | ||
| 0303 | Fish, frozen, excluding fish fillets and other fish meat of heading 0304 | Kg | 4% | 24.2 |
| 0304 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen | |||
| 030401 | In chilled or frozen form | Kg | 4% | 39.3 |
| 030402 | Surimi fish paste | Kg | 4% | 10.8 |
| 030499 | Others | 0.15% | ||
| 0305 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process | 0.15% | ||
| 0306 | Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine | |||
| 030601 | Shrimp/prawn in frozen form other than Accelerated Freeze Dried (AFD) | Kg | 3.5% | 30.8 |
| 030602 | Accelerated Freeze Dried (AFD) shrimp / prawn | Kg | 2.9% | 123.8 |
| 030603 | Lobster / Crab | Kg | 4.4% | 74.6 |
| 030604 | Pasteurised tinned chilled crab meat | Kg | 4.5% | 201 |
| 030605 | Others in chilled or frozen form | Kg | 4.4% | 46.3 |
| 030699 | Others | 0.15% | ||
| 0307 | Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process | |||
| 030701 | In chilled or frozen form | Kg | 4.5% | 29.5 |
| 030799 | Others | 0.15% | ||
| 0308 | Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process | |||
| 030801 | In chilled or frozen form | Kg | 4.5% | 24.2 |
| 030899 | Others | 0.15% | ||
| 0309 | Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption | |||
| 030901 | In chilled or frozen form | Kg | 2.9% | 24.2 |
| 030999 | Others | 0.15%"; | ||
(ii) for Chapter – 16, the following Chapter shall be substituted, namely: -
| (1) | (2) | (3) | (4) | (5) |
|---|---|---|---|---|
| "CHAPTER-16 | ||||
| PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES | ||||
| 1601 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products | 0.15% | ||
| 1602 | Other prepared or preserved meat, meat offal blood or insects | 0.15% | ||
| 1603 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates | |||
| 160301 | Of fish or crustaceans in chilled or frozen form | Kg | 4% | 46.3 |
| 160399 | Others | 0.15% | ||
| 1604 | Prepared or preserved fish, caviar and caviar substitutes prepared from fish eggs | |||
| 160401 | Surimi analogue product | Kg | 4% | 12.4 |
| 160499 | Others | 0.15% | ||
| 1605 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved | |||
| 160501 | Shrimp/prawn in frozen form other than Accelerated Freeze Dried (AFD) | |||
| 16050101 | Breaded shrimp/prawn | Kg | 3.5% | 23.6 |
| 16050199 | Others | Kg | 3.5% | 23.6 |
| 160502 | Accelerated Freeze Dried (AFD) shrimp / prawn | Kg | 2.9% | 91 |
| 160503 | Lobster / Crab | Kg | 4.4% | 82.2 |
| 160504 | Pasteurised tinned chilled crab meat | Kg | 4.5% | 201 |
| 160505 | Others in chilled or frozen form | |||
| 16050501 | Breaded Squids | Kg | 4.3% | 53.6 |
| 16050599 | Others in chilled or frozen form | Kg | 4.3% | 53.6 |
| 160599 | Others | 0.15%"; | ||
