1

1. THE CUSTOMS TARIFF ACT, 1975 (51 Of 1975)1

(18th August, 1975)

An act to consolidate and amend the law relating to customs

duties.
Be it enacted by Parliament in the Twenty-sixth Year of the
Republic of India as follows:-
1. (1) This Act may be called the Customs Tariff Act, Short title, extent
1975. and commence-
ment.
(2) It extends to the whole of India.
(3) It shall come into force on such date as the Central
Government may, by notification in the Official Gazette, appoint. 2,3

2. The rates at which duties of customs shall be levied under Duties specified
the Customs Act, 1962, are specified in the First and Second in the Schedules
Schedules,4 to be levied.

3. (1) Any article which is imported into India shall, in addition,

5 Levy of additi-
be liable to a duty (hereafter in this section referred to as the additional onal duty equal
duty) equal to the excise duty for the time being leviable on a like to excise duty,
article if produced or manufactured in India and if such excise duty on sales tax, local
a like article is leviable at any percentage of its value, the additional taxes and other
duty to which the imported article shall be so liable shall be calculated charges
at that percentage of the value of the imported article:
Provided that in case of any alcoholic liquor for human
consumption imported into India, the Central Government may, by
notification in the Official Gazette, specify the rate of additional duty
having regard to the excise duty for the time being leviable on a like
alcoholic liquor produced or manufactured in different States or, if a
like alcoholic liquor is not produced or manufactured in any State,
then, having regard to the excise duty which would be leviable for the
time being in different States on the class or description of alcoholic
liquor to which such imported alcoholic liquor belongs.

Note: 1. As amended by the Customs Tariff (Amendment) Act, 1978 (26 of 1978), the Customs Tariff (Amendment) Act, 1982 and
the Customs Tariff (Amendment) Act, 1985 (8 of 1986)
2. This Act of Parliament came into force on 2nd August, 1976 Vide Notfn. No. 398/76-Cus., dt. 31.7.1976.
3. The Customs Tariff (Amendment) Act came into force from 1st September, 1978 Vide Notfn. No. 169/78-Cus., dt. 28.8.1978.
4. First Schedule to the Act was substituted by the Customs Tariff (Amendment) Act, 1985 (8 of 1986) and further amended
from time to time by subsequent amendment Acts; the substituted schedule came in force on 8.2.1986.
5. Substituted (w.e.f. 1.3.2005) by Sec.72 of the Finance Act, 2005(18 of 2005).
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Explanation.— In this sub-section, the expression “the excise

duty for the time being leviable on a like article if produced or
manufactured in India” means the excise duty for the time being in
force which would be leviable on a like article if produced or
manufactured in India or, if a like article is not so produced or
manufactured, which would be leviable on the class or description of
articles to which the imported article belongs, and where such duty is
leviable at different rates, the highest duty.

(2) For the purpose of calculating under sub-sections (1) and

(3), the additional duty on any imported article, where such duty is
leviable at any percentage of its value, the value of the imported article
shall, notwithstanding anything contained in section 14 of the Customs
Act, 1962, be the aggregate of—

(i ) the value of the imported article determined under sub-

section ( 1) of section 14 or the tariff value of such article fixed under
sub-section ( 2) of that section, as the case may be; and

(ii) any duty of customs chargeable on that article under section

12 of the Customs Act, 1962, and any sum chargeable on that article
under any law for the time being in force as an addition to, and in the
same manner as, a duty of customs, but does not include—

(a) the duty referred to in sub-sections ( 1), ( 3)

and ( 5);

(b) the safeguard duty referred to in sections 8B

and 8C;

(c) the countervailing duty referred to in section

9; and

(d) the anti-dumping duty referred to in section

9A:

Provided that in case of an article imported into India,—

( a) in relation to which it is required, under the provisions of

the "Legal Metrology Act, 2009" * or the rules made thereunder or
under any other law for the time being in force, to declare on the
package thereof the retail sale price of such article; and

( b) where the like article produced or manufactured in India,

* Substituted by Sec. 57 of the Finance Act, 2011 w.e.f. 01.03.2011

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or in case where such like article is not so produced or manufactured,

then, the class or description of articles to which the imported article
belongs, is

(i) the goods specified by notification in the Official Gazette

under sub-section ( 1) of section 4A of the Central Excise Act, 1944,
the value of the imported article shall be deemed to be the retail sale
price declared on the imported article less such amount of abatement,
if any, from such retail sale price as the Central Government may, by
notification in the Official Gazette, allow in respect of such like article
under sub-section ( 2) of section 4A of that Act, or

(ii) the goods specified by notification in the Official Gazette

under section 3 read with clause (1) of Explanation III of the Schedule
to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955,
the value of the imported article shall be deemed to be the retail sale
price declared on the imported articles less such amount of abatement,
if any, from such retail sale price as the on the imported article less
such amount of abatement, if any, from such retail sale price as the
Central Government may, by notification in the Official Gazette,
allow in respect of such like article under (2) of the said
Explanation.

Explanation.—Where on any imported article more than one retail

sale price is declared, the maximum of such retail sale price shall be
deemed to be the retail sale price for the purposes of this section.
Provided further that in the case of an article imported into
India, where the Central Government has fixed a tariff value
for the like article produced or manufactured in India under
sub-section (2) of section 3 of the Central Excise Act, 1944 (1 of 1944)
the value of the imported article shall be deemed to be such
tariff value.
Explanation.—Where on any imported article more than one
retail sale price is declared, the maximum of such retail sale price shall
be deemed to be the retail sale price for the purposes of this section.

( 3) If the Central Government is satisfied that it is necessary

in the public interest to levy on any imported article [whether on such
article duty is leviable under sub-section ( 1) or not] such additional
duty as would counter-balance the excise duty leviable on any raw
materials, components and ingredients of the same nature as, or similar
to those, used in the production or manufacture of such article, it may,
by notification in the Official Gazette, direct that such imported article
shall, in addition, be liable to an additional duty representing such portion
of the excise duty leviable on such raw materials, components and
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ingredients as, in either case, may be determined by rules made by the

Central Government in this behalf.
( 4) In making any rules for the purposes of sub-section ( 3),
the Central Government shall have regard to the average quantum of
the excise duty payable on the raw materials, components or ingredients
used in the production or manufacture of such like article.
( 5) If the Central Government is satisfied that it is necessary
in the public interest to levy on any imported article [whether on such
article duty is leviable under sub-section ( 1) or, as the case may be,
sub-section ( 3) or not] such additional duty as would counter-balance
the sales tax, value added tax, local tax or any other charges for the
time being leviable on a like article on its sale, purchase or transportation
in India, it may, by notification in the Official Gazette, direct that such
imported article shall, in addition, be liable to an additional duty at a
rate not exceeding four per cent. of the value of the imported article
as specified in that notification.
Explanation.—In this sub-section, the expression “ sales tax,
value added tax, local tax or any other charges for the time being
leviable on a like article on its sale, purchase or transportation in India”
means the sales tax, value added tax, local tax or other charges for the
time being in force, which would be leviable on a like article if sold,
purchased or transported in India or, if a like article is not so sold,
purchased or transported, which would be leviable on the class or
description of articles to which the imported article belongs, and where
such taxes, or, as the case may be, such charges are leviable at different
rates, the highest such tax or, as the case may be, such charge.
(6) For the purpose of calculating under sub-section ( 5), the
additional duty on any imported article, the value of the imported article
shall, notwithstanding anything contained in sub-section ( 2), or section
14 of the Customs Act, 1962, be the aggregate of—
(i) the value of the imported article determined under sub-
section (1) of section 14 of the Customs Act, 1962 or the tariff value
of such article fixed under sub-section (2) of that section, as the case
may be; and
(ii) any duty of customs chargeable on that article under section
12 of the Customs Act, 1962, and any sum chargeable on that article
under any law for the time being in force as an addition to, and in the
same manner as, a duty of customs, but does not include—

( a) the duty referred to in sub-section ( 5);

( b) the safeguard duty referred to in sections 8B
and 8C;
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( c) the countervailing duty referred to in section

9; and
( d) the anti-dumping duty referred to in section
9A.
( 7) The duty chargeable under this section shall be in addition
to any other duty imposed under this Act or under any other law for
the time being in force.
( 8) The provisions of the Customs Act, 1962 and the rules and
regulations made thereunder, including those relating to drawbacks,
refunds and exemption from duties shall, so far as may be, apply to the
duty chargeable under this section as they apply in relation to the
duties leviable under that Act.
(8A) Where the goods deposited in a warehouse under the
provisions of the Customs Act, 1962 are sold to any person before
clearance for home consumption or export under the said Act, the
value of such goods for the purpose of calculating the integrated tax
under sub-section (7) shall be,-
(a) where the whole of the goods are sold, the value determined
under sub-section (8) or the transaction value of such goods, whichever
is higher; or
(b) where any part of the goods is sold, the proportionate value
of such goods as determined under sub-section (8) or the transaction
value of such goods, whichever is higher:
Provided that where the whole of the warehoused goods or any
part thereof are sold more than once before such clearance for home
consumption or export, the transaction value of the last such transaction
shall be the transaction value for the purposes of clause (a) or clause
(b):
Provided further that in respect of warehoused goods which
remain unsold, the value or the proportionate value, as the case may
be, of such goods shall be determined in accordance with the provisions
of sub-section (8).
Explanation.- For the purposes of this sub-section, the expression
“transaction value”, in relation to warehoused goods, means the amount
paid or payable as consideration for the sale of such goods.

*[3A. Omitted]
4. (1) Where in respect of any article a preferential rate of Levy of duty
revenue duty is specified in the First Schedule, or is admissible by virtue where standard
of a notification under section 25 of the Customs Act, 1962, the duty rate and prefe-
to be levied and collected shall be at the standard rate, unless the rential rate are
owner of the article claims at the time of importation that it is specified.
chargeable with a preferential rate of duty, being the produce or
______________________________________________________________________________________________________
*Omitted (w.e.f. 13.5.2005) by s.73 of the Finance Act, 2005 (18 of 2005).
 6

manufacture of such preferential area as is notified under sub-section

(3) and the article is determined, in accordance with the rules made
under sub-section (2), to be such produce or manufacture.
(2) The Central Government may, by notification in the Official
Gazette, make rules for determining if any article is the produce or
manufacture of any preferential areas.
(3) For the purposes of this section and the First Schedule,
“preferential area” means any country or territory which the
Central Government may, by notification in the Official Gazette,
declare to be such area.
(4) Notwithstanding anything contained in sub-section (1),
where the Central Government is satisfied that, in the interests of
trade including promotion of exports, it is necessary to take immediate
action for discontinuing the preferential rate, or increasing the
preferential rate to a rate not exceeding the standard rate, or
decreasing the preferential rate, in respect of an article specified in
the First Schedule, the Central Government may, by notification in
the Official Gazette, direct an amendment of the said Schedule to be
made so as to provide for such discontinuance of, or increase or
decrease, as the case may be , in the preferential rate.
(5) Every notification issued under sub-section (3) or sub-
section (4) shall, as soon as may be after it is issued, be laid before each
House of Parliament.
5. (1) Whereunder a trade agreement between the Levy of a lower
Government of India and the Government of a foreign country or rate of duty
territory, duty at a rate lower than that specified in the First Schedule under a trade
is to be charged on articles which are the produce or manufacture of agreement
such foreign country or territory, the Central Government may, by
notification in the Official Gazette, make rules for determining if any
article is the produce or manufacture of such foreign country or
territory and for requiring the owner to make a claim at the time of
importation, supported by such evidence as may be prescribed in the
said rules, for assessment at the appropriate lower rate under such
agreement.
(2) If any question arises whether any trade agreement applies
to any country or territory, or whether it has ceased to apply to India
or any foreign country or territory, it shall be referred to the Central
Government for decision and the decision of the Central Government
shall be final and shall not be liable to be questioned in any court of law.
6. (1) Where the Central Government, upon a Power of Central
recommendation made to it in this behalf by the Tariff Commission Government to
established under the Tariff Commission Act, 1951, is satisfied that levy protective
circumstances exist which render it necessary to take immediate duties in certain
action to provide for the protection of the interests of any industry cases.
 7

established in India, the Central Government may, by notification in the

Official Gazette, impose on any goods imported into India in respect
of which the said recommendation is made, a duty of customs of such
amount, not exceeding the amount proposed in the said recommendation,
as it thinks fit.

(2) Every duty imposed on any goods under sub-section (1) shall,
for the purposes of this Act, be deemed to have been specified in the
First Schedule as the duty leviable in respect of such goods.

(3) Where a notification has been issued under sub-section (1),

the Central Government shall, unless the notification is in the meantime
rescinded, have a Bill introduced in Parliament, as soon as may be, but
in any case during the next session of Parliament following the date of
the issue of the notification, to give effect to the proposals in regard
to the continuance of a protective duty of customs on the goods to
which the notification relates, and the notification shall cease to have
effect when such Bill becomes law, whether with or without
modifications, but without prejudice to the validity of anything previously
done thereunder.

Provided that if the notification under sub-section (1) is issued

when Parliament is in session, such a Bill shall be introduced in
Parliament during that session.

Provided further that where, for any reason, a Bill as aforesaid

does not become law within six months from the date of its
introduction in Parliament, the notification shall cease to have effect on
the expiration of the said period of six months, but without prejudice
to the validity of anything previously done thereunder.

7. (1) When the duty specified in respect of any article in the Duration of
First Schedule is characterised as protective in column (5) of that protective duties
Schedule, that duty shall have effect only up to and inclusive of the and power of
date, if any, specified in that Schedule. Central Govern-
ment to alter
them.
(2) Where in respect of any such article, the Central Government
is satisfied after such inquiry as it thinks necessary that such duty has
become ineffective or excessive for the purpose of securing the
protection intended to be afforded by it to a similar article
manufactured in India and that circumstances exist which render it
necessary to take immediate action, it may, by notification in the Official
 8

Gazette, increase or reduce such duty to such extent as it thinks

necessary.

(3) Every notification under sub-section (2), in so far as it relates

to increase of such duty, shall be laid before each House of Parliament
if it is sitting as soon as may be after the issue of the notification, and
if it is not sitting within seven days of its re-assembly, and the Central
Government shall seek the approval of Parliament to the notification
by a resolution moved within a period of fifteen days beginning with
the day on which the notification is so laid before the House of the
People and if Parliament makes any modification in the notification or
directs that the notification should cease to have effect, the
notification shall thereafter have effect only in such modified form or
be of no effect, as the case may be, but without prejudice to the
validity of anything previously done thereunder.

(4) For the removal of doubts, it is hereby declared that any

notification issued under sub-section (2), including any such
notification approved or modified under sub-section (3), may be
rescinded by the Central Government at any time by notification in the
Official Gazette.

8. (1) Where, in respect of any article, whether included in Emergency

the Second Schedule or not, the Central Government is satisfied that power of Central
the export duty leviable thereon should be increased or that an export Govt. to increase
duty should be levied, and that circumstances exist which render it or levy export
necessary to take immediate action, the Central Government may, duties.
by notification in the Official Gazette, direct an amendment of the
Second Schedule to be made so as to provide for an increase in the
export duty leviable or, as the case may be, for the levy of an export
duty, on that article.

(2) The provisions of sub-section (3) and (4) of section 7 shall

apply to any notification issued under sub-section (1) as they apply in
relation to any notification increasing duty issued under sub-section
(2) of section 7.

8A(1) Where in respect of any article included in the First Emergency

Schedule, the Central Government is satisfied that the import duty power of Central
leviable thereon under section 12 of the Customs Act, 1962 should be Govt. to increase
increased and that circumstances exist which render it necessary to import duties
 9

take immediate action, it may, by notification in the Official Gazette,

direct an amendment of that Schedule to be made so as to provide for
an increase in the import duty leviable on such article to such extent as
it thinks necessary:

Provided that the Central Government shall not issue any

notification under this sub-section for substituting the rate of import duty
in respect of any article as specified by an earlier notification issued
under this sub-section by that Government before such earlier notification
has been approved with or without modifications under sub-section (2).

(2) The provisions of sub-sections (3) and (4) of section 7 shall

apply to any notification issued under sub-section (1) as they apply in
relation to any notification increasing duty issued under sub-section (2)
of section 7.

8B.(1) If the Central Government, after conducting such enquiry Power of Central
as it deems fit, is satisfied that any article is imported into India in such Govt. to apply
increased quantity and under such conditions so as to cause or threaten safeguard duty.
to cause serious injury to domestic industry, it may, by notification in the
Official Gazette, apply such safeguard measures on that article, as it
deems appropriate.
(2) The safeguard measure referred to in sub-section (1) shall
include imposition of safeguard duty, application of tariff-rate quota or
such other measure, as the Central Government may consider
appropriate, to crub the increased quantity of imports of an article to
prevent serious injury to domestic industry:
Provided that no such duty shall be applied on an article
originating from a developing country so long as the share of imports of
that article from that country does not exceed three per cent or where
the article is originating from more than one developing country, then,
so long as the aggregate of the imports from *developing Countries
with less than 3 per cent. import share taken together does not
exceed nine per cent of the total imports of that article into India.

Provided further that the Central Government may, by notification

in the Official Gazette, exempt such quantity of any article as it may
specify in the notification, when imported from any country or territory
into India, from payment of the whole or part of the safeguard duty
leviable thereon.

* Substituted (w.e.f. 13.7.2006) by s. 34 of the Taxation Laws, (Amendment) Act, 2006 (29 of 2006)
 10

(3)Where tariff-rate quota is used as a safeguard measure, the

Central Government shall not fix such quota lower than the average
level of imports in the last three representative years for which
statistics are available, unless a different level is deemed necessary to
prevent or remedy serious injury
(4) The Central Government may allocate such tariff-rate quota
to supplying countries having a substantial interest in supplying the
article concerned, in such manner as may be provided by rules.

(5) The Central Government may, pending the determination

under sub-section(1), impose a provisional safeguard duty under this
sub-section on the basis of a preliminary determination that increased
imports have caused or threatened to cause serious injury to a domestic
industry:

Provided that where, on final determination, the Central

Government is of the opinion that increased imports have not caused or
threatened to cause serious injury to a domestic industry, it shall refund
the duty so collected:

Provided further that any provisional safeguard measureshall not

remain in force for more than two hundred days from the date on which
it was applied.

(6) Notwithstanding anything contained in sub-section, a

notification issued under sub-section (1) or any safeguard measure
imposed under sub-sections (2), (3), (4) and (5) shall not apply to
articles imported by a hundred per cent, export-oriented undertaking or
a unit in a special economic zone unless,-

(i) specifically made applicable in such notifications or to such

sundertaking or [unit; or]

(ii) such article is either cleared as such into the domestic tariff
area or used in the manufacture of any goods that are cleared into the
domestic tariff area in which such case, safeguard measures shall be
applied on the portion of the article so cleared or used, as was applicable
when it was imported into India.
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Explanation. - For the purposes of this section,

(a) the expressions "hundred per cent. export-oriented
undertaking" and "special economic zone" shall have the meanings
assigned to them in Explanation 2 to sub-section (1) of section 3 of
Central Excise Act, 1944 (1 of 1944).
(b) the expression "special economic zone" shall have the same
meaning as assigned to it in clause (za) of section 2 of the Special
Economic Zones Act, 2005 (28 of 2005).

(7) The safeguard duty imposed under this section shall be in

addition to any other duty imposed under this Act or under any other law
for the time being in force.

(8) The safeguard measures applied under this section shall,

unless revoked earlier, cease to have effect on the expiry of four years
from the date of such imposition:

Provided that if the Central Government is of the opinion that the

domestic industry has taken measures to adjust to such injury or threat
thereof and it is necessary that the safeguard duty should continue to
be imposed, it may extend the period of such imposition:

Provided further that in no case the safeguard duty shall continue

to be imposed beyond a period of ten years from the date on which such
duty was first imposed.

(9) The provisions of the Customs Act, 1962 and the rules and
regulations made thereunder,including those relating to the date for
determination of rate of duty, assessment, non-levy, shortlevy, refunds,
interest, appeals, offences and penalties shall, as far as may be, apply
to the dutychargeable under this section as they apply in relation to
duties leviable under that Act.

(10) The Central Government may, by notification in the Official

Gazette, make rules for the purposes of this section, and without
prejudice to the generality of the foregoing, such rules may provide for:
(i) the manner in which articles liable for safeguard duty may be
Substituted vide Finance Act, 2021
 12

identified;
(ii) the manner in which the causes of serious injury or causes of
threat of serious injury in relation to such articles may be determined ;
(iii) the manner of assessment and collection of such safeguard
duty.
(iv) the manner in which tariff-rate quota on identified article may
be allocated among supplying countries;
(v) the manner of implementing tariff-rate qota as a safeguard
measure;
(vi) any other safeguard measure and the manner of its application.

Validation of
(11) For the purposes of this section, —
certain actions
taken under
section 8B of Act
(a) "developing country" means a country notified by the
51 of 1975.
Central Government in the Official Gazette for the purposes of this
section;

(b) "domestic industry" means the producers—

(i) as a whole of the like article or a directly competitive article

in India; or

(ii) whose collective output of the like article or a directly

competitive article in India constitutes a major share of the total
production of the said article in India;

(c) "serious injury" means an injury causing significant overall

impairment in the position of a domestic industry;

(d) "threat of serious injury" means a clear and imminent danger

of serious injury.

(12) Every notification issued under this section shall, as soon as

may be after it is issued, be laid before each House of Parliament. while
it is in session, for a total period of thirty days which may be comprised
in one session or in two or more successive sessions, and if, before the

_________________________________________________________________________________________________________
*Inserted (w.e.f.14.5.1997) by s. 95 of the Finance (No.2) Act, 2009 (33 of 2009).
 13

expiry of th esessio immediately following the session or the successive

sessions aforesaid, both Houses agree in making any modification in the
notification or both Houses agree that the notification should not be
issued, the notification shall thereafter have effect only in such modified
form or be of no effect, as the case may be; so, however, that any such
modification or annulment shall be without prejudice to the validity of
anything previously done under that notification.

*[95. Any action taken or anything done or omitted to be done

or purported to have been taken or done or omitted to be done under any
rule, regulation, notification or order made or issued under the Customs
Act, or any notification or order issued under such rule or regulation at Countervailing
any time during the period commencing on and from the 14th day of duty on sub-
May, 1997 and ending with the day, the Finance (No. 2) Bill, 2009 sidized articles
receives the assent of the President shall be deemed to be, and to have
always been, for all purposes, as validly and effectively taken or done
or omitted to be done as if the amendment made in section 8B of the
Customs Tariff Act by section 94 of Finance (No. 2) Act, 2009 had been
in force at all material times and accordingly, notwithstanding anything
contained in any judgment, decree or order of any court, tribunal or
other authority,—

(a) any action taken or anything done or omitted to be done,

during the said period in respect of any goods, under any such rule,
regulation, notification or order, shall be deemed to be and shall be
deemed always to have been, as validly taken or done or omitted to be
done as if the amendment made by the said section had been in force
at all material times;

(b) no suit or other proceedings shall be maintained or continued

in any court, tribunal or other authority for any action taken or anything
done or omitted to be done, in respect of any goods, under any such rule,
regulation, notification or order, and no enforcement shall be made by
any court, of any decree or order relating to such action taken or
anything done or omitted to be done as if the amendment made by the
said section had been in force at all material times;

(c) recovery shall be made of all such amounts of duty or interest

or penalty or fine or other charges which have not been collected or, as
the case may be, which have been refunded, as if the amendment made
by the said section had been in force at all material times.

*Substituted (w.e.f. 18.4.2006) by Sec. 61 of Finance Act, 2006.

 14

Explanation.— For the removal of doubts, it is hereby declared

that no act or omission on the part of any person shall be punishable as
an offence which would not have been so punishable if this section had
not come into force].

9. (1) Where any country or territory pays, or bestows,

directly or indirectly, any subsidy upon the manufacture or production
therein or the exportation therefrom of any article including any
subsidy on transportation of such article, then, upon the importation of
any such article into India, whether the same is imported directly from
the country of manufacture, production or otherwise, and whether
it is imported in the same condition as when exported from the country
of manufacture or production or has been changed in condition by
manufacture, production or otherwise, the Central Government may,
by notification in the Official Gazette, impose a counteravailing duty
not exceeding the amount of such subsidy.

Explanation. - For the purposes of this section, a “subsidy” shall

be deemed to exist if -

(a) there is financial contribution by a government, or any

public body in the exporting or producing country or territory*, that
is, where -
(i) a government practice involves a direct transfer of funds
(including grants, loans and equity infusion), or potential direct
transfer of funds or liabilities, or both;

(ii) government revenue that is otherwise due is foregone or not

collected (including fiscal incentives)

(iii) a government provides goods or services other than general

infrastructure or purchases goods;

(iv) a government makes payments to a funding mechanism,

or entrusts or directs a private body to carry out one or more of the
type of functions specified in clauses (i) to (iii) above which would
normally be vested in the government and the practice in, no real sense,
differs from practices normally followed by governments; or

* Inserted by Finance Act 2019 dt. 01.08.2019 *** Inserted by Finance Act 2021 dt. 28.03.2021
** Inserted by Finance Act 2021 dt. 28.03.2021
 15

(b) a government grants or maintains any form of income or price

support, which operates directly or indirectly to increase export of any
article from, or to reduce import of any article into, its territory, and a
benefit is thereby conferred.
[*(1A) Where the Central Government, on such inquiry as it
considers necessary, is of the opinion that circumvention of countervailing
duty imposed under sub-section (1) has taken place, either by altering
the description or name or composition of the article on which such duty
has been imposed or by import of such article in an unassembled or
disassembled form or by changing the country of its origin or export or
in any other manner, whereby the countervailing duty so imposed is
rendered ineffective, it may extend the countervailing duty to such other
article also **from such date, not earlier than the date of initiation of the
inquiry, as the Central Government may, by notification in the Official
Gaxette, specify.]
***(1B) Where the Central Government, on such inquiry as it
considers necessary, is of the opinion that absorption of countervailing
duty imposed under sub-section (1) has taken place whereby the
countervailing duty so imposed is rendered ineffective, it may modify
such duty to counter the effect of such absorption, from such date, not
earlier than the date of initiation of the inquiry, as the Central Government
may, by notification in the Official Gazette, specify.
Explanation.––For the purposes of this sub-section, "absorption
of countervailing duty" is said to have taken place,—
(a) if there is a decrease in the export price of an article without
any commensurate change in the resale price in India of such article
imported from the exporting country or territory; or
(b) under such other circumstances as may be provided by
rules.

(2) The Central Government may, pending the determination

in accordance with the provisions of this section and the rules made
thereunder of the amount of subsidy, impose a countervailing duty under
this sub-section not exceeding the amount of such subsidy as provisionally
estimated by it and if such countervailing duty exceeds the subsidy as
so determined, -

(a) the Central Government shall, having regard to such

determination and as soon as may be after such determination, reduce
such countervailing duty; and

*Inserted by Finance Act 2021 dt. 28.03.2021

 16

(b) refund shall be made of so much of such countervailing duty

which has been collected as is in excess of the countervailing duty as
so reduced.
*(2A) Notwithstanding anything contained in sub-sections (1)
and (2), a notification issued under sub-section (1) or any countervailing
duty imposed under sub-section (2) shall not apply to article imported
by a hundred per cent. export-oriented undertaking or a unit in a special
economic zone, unless,—
(i) it is specifically made applicable in such notification or to
such undertaking or unit; or
(ii) such article is either cleared as such into the domestic tariff
area or used in the manufacture of any goods that are cleared into the
domestic tariff area, in which case, countervailing duty shall be imposed
on that portion of the article so cleared or used, as was applicable when
it was imported into India.
Explanation.––For the purposes of this sub-section,––
(a) the expression "hundred per cent. export-oriented
undertaking" shall have the same meaning as assigned to it in clause (i)
of Explanation 2 to sub-section (1) of section 3 of the Central Excise
Act, 1944 (1 of 1944);
(b) the expression "special economic zone" shall have the same
meaning as assigned to it in clause (za) of section 2 of the Special Validation of
Economic Zones Act, 2005 (28 of 2005). certain actions
taken under
section 8C of
(3) Subject to any rules made by the Central Government, by Act 51 of 1975.
notification in the Official Gazette, the countervailing duty under sub-
section (1) or sub-section (2) shall not be levied unless it is determined
that -

(a) the subsidy relates to export performance;

(b) the subsidy relates to the use of domestic goods over

imported goods in the export article; or

(c) the subsidy has been conferred on a limited number of

persons engaged in the manufacture, production or export of articles,
(i) research activities conducted by or on behalf of persons
___________________________________________________________________
*Substituted (w.e.f. 1.1.1995) by s. 99 of the Finance (No.2) Act, 2009 (33 of 2009).
 17

engaged in the manufacture, production or export;

(ii) assistance to disadvantaged regions within the territory of the

exporting country; or

(iii) assistance to promote adaptation of existing facilities to new

environmental requirements.

(4) If the Central Government is of the opinion that the injury to

the domestic industry which is difficult to repair, is caused by massive
imports in a relatively short period, of the article benefiting from
subsidies paid or bestowed and where in order to preclude the
recurrence of such injury, it is necessary to levy countervailing duty
retrospectively, the Central Government may, by notification in the
Official Gazette, levy countervailing duty from a date prior to the date
of imposition of countervailing duty under sub-section (2) but not Anti-dumping
beyond ninety days from the date of notification under that sub-section duty on dumped
and notwithstanding any thing contained in any law for the time being articles
in force, such duty shall be payable from the date as specified in the
notification issued under this sub-section.

(5) The countervailing duty chargeable under this section shall

be in addition to any other duty imposed under this Act or any other law
for the time being in force.

(6) The countervailing duty imposed under this section shall,

unless revoked earlier, cease to have effect on the expiry of five years
from the date of such imposition.

Provided that if the Central Government, #on consideration of

a review is of the opinion that the cessation of such duty is likely to lead
to continuation or recurrence of subsidization and injury, it may, from
time to time, extend the period of such imposition for a further period
upto five years and such further period shall commence from the date
of order of such extension:

Provided further that where a review initiated before the expiry

of the aforesaid period of five years has not come to a conclusion
before such expiry, the countervailing duty may continue to remain

*Inserted by Finance Act 2021 dt. 28.03.2021

# Inserted by Finance Bill 2023 dt. 01.02.2023
 18

in force pending the outcome of such a review for a further period not
exceeding one year.
*Provided also that if the said duty is revoked temporarily, the
period of such revocation shall not exceed one year at a time.

(7) The amount of any such subsidy as referred to in sub-section

(1) or sub-section (2) shall, from time to time, be ascertained #omitted
by the Central Government, after such inquiry as it may consider
necessary and the Central Government may, by notification in the
Official Gazette, make rules for the identification of such articles
and for the assessment and collection of any countervailing duty
imposed upon the importation thereof under this section.

(7A) The provisions of the Customs Act, 1962 and the rules and
regulations made thereunder, including those relating to the date for
determination of rate of duty, assessment, non-levy, short levy, refunds,
interest, appeals, offences and penalties shall, as far as may be, apply
to the duty chargeable under this section as they apply in relation to
duties leviable under that Act.

(8) Every notification issued under this section shall, as soon as

may be after it is issued, be laid before each House of Parliament.

[99. Any action taken or anything done or omitted to be done or

purported to have been taken or done or omitted to be done under any
rule, regulation, notification or order made or issued under the Customs
Act, or any notification or order issued under such rule or regulation at
any time during the period commencing on and from the 11th day of of
January, 1995 and ending with the day, the Finance (No. 2) Bill, 2009
receives the assent of the President shall be deemed to be, and to have
always been, for all purposes, as validly and effectively taken or done
or omitted to be done as if the amendment made in section 9 of the
Customs Tariff Act by section 98 of the Finance (No. 2) Act, 2009 had
been in force at all material times and accordingly, notwithstanding
anything contained in any judgment, decree or order of any court,
tribunal or other authority,—

(a) any action taken or anything done or omitted to be done, during the
said period in respect of any goods, under any such rule, regulation,
notification or order, shall be deemed to be and shall be deemed always
to have been, as validly taken or done or omitted to be done as if the
amendment made by the said section had been in force at all material
times;
* Amended by Sec 62 of Finance Act, 2006.
** Inserted by Finance Act 2019 dt. 01.08.2019
# Inserted by Finance Bill 2023 dt. 01.02.2023
 19

(b) no suit or other proceedings shall be maintained or continued in any

court, tribunal or other authority for any action taken or anything done
or omitted to be done, in respect of any goods, under any such rule,
regulation, notification or order, and no enforcement shall be made by
any court, of any decree or order relating to such action taken or
anything done or omitted to be done as if the amendment made by the
said section had been in force at all material times;

(c) recovery shall be made of all such amounts of duty or interest or

penalty or fine or other charges which have not been collected or, as
the case may be, which have been refunded, as if the amendment made
by the said section had been in force at all material times.

Explanation.— For the removal of doubts, it is hereby declared that no

act or omission on the part of any person shall be punishable as an
offence which would not have been so punishable if this section had not
come into force.]

9A.(1) Where any article is exported by an exporter or producer

from any country or territory (hereafter in this section referred to as
the exporting country or territory) to India at less than its normal value,
then, upon the importation of such article into India, the Central
Government may, by notification in the Official Gazette, impose an
anti-dumping duty not exceeding the margin of dumping in relation to
such article.

Explanation.-For the purposes of this section,-

(a) “margin of dumping” in relation to an article, means the

difference between its export price and its normal value;

(b) “export price”, in relation to an article, means the price of

the article exported from the exporting country or territory and in cases
where there is no export price or where the export price is unreliable
because of association or a compensatory arrangement between the
exporter and the importer or a third party, the export price may be
constructed on the basis of the price at which the imported articles are
first resold to an independent buyer or if the article is not resold to
an independent buyer, or not resold in the condition as imported, on such
reasonable basis as may be determined in accordance with the rules
made under sub-section (6);

____________________________________________________________________________________
*Substituted (w.e.f. 10.5.2008) by s.77 of the Finance Act, 2008 (18 of 2008).
 20

(c) “normal value”, in relation to an article, means-

(i) the comparable price, in the ordinary course of trade, for the
like article when destined* for consumption in the exporting country
or territory as determined in accordance with the rules made under sub-
section (6); or
(ii) when there are no sales of the like article in the
ordinary course of trade in the domestic market of the exporting
country or territory, or when because of the particular market
situation or low volume of the sales in the domestic market of the
exporting country or territory, such sales do not permit a proper
comparison, the normal value shall be either-

(a) comparable representative price of the like article when

exported from the exporting country or territory to an appropriate
third country as determined in accordance with the rules made
under sub-section (6); or

(b) the cost of production of the said article in the country

of origin along with reasonable addition for administrative, selling and
general costs, and for profits, as determined in accordance with the
rules made under sub-section(6):

Provided that in the case of import of the article

from a country other than the country of origin and where the
article has been merely transhipped through the country of export
or such article is not produced in the country of export or
there is no comparable price in the country of export, the normal
value shall be determined with reference to its price in the country
of origin.

**[1A Where the Central Government, on such inquiry as it

may consider necessary, is of the opinion that circumvention of anti-
dumping duty imposed under sub-section (1) has taken place, either
by altering the description or name or composition of the article subject
to such anti-dumping duty or by import of such article in an unassembled
or disassembled form or by changing the country of its origin or export
or in any other manner, whereby the anti-dumping duty so imposed is
rendered ineffective, it may extend the anti-dumping duty to such article
or an aticle originating in or exported from such country, as the
case may be *from such date, not earlier than the date of initiation of
the inquiry, as the Central Government may, by notification in the Official
Gazette, specify.]

*(1B) Where the Central Government, on such inquiry as it

* Inserted by Finance Act 2021 dt. 28.03.2021

 21

may consider necessary, is of the opinion that absorption of anti-dumping

duty imposed under sub-section (1) has taken place whereby the anti-
dumping duty so imposed is rendered ineffective, it may modify such
duty to counter the effect of such absorption, from such date, not
earlier than the date of initiation of the inquiry, as the Central
Government may, by notification in the Official Gazette, specify.
Explanation.––For the purposes of this sub-section, “absorption
of anti-dumping duty” is said to have taken place,––
(a) if there is a decrease in the export price of an article without
any commensurate change in the cost of production of such article or
export price of such article to countries other than India or resale
price in India of such article imported from the exporting country
orterritory; or
(b) under such other circumstances as may be provided by rules

(2) The Central Government may, pending the determination

in accordance with the provisions of this section and the rules made
thereunder of the normal value and the margin of dumping in
relation to any article, impose on the importation of such article
into India an anti-dumping duty on the basis of a provisional
estimate of such value and margin and if such anti-dumping duty
exceeds the margin as so determined,-

(a) the Central Government shall, having regard to such

determination and as soon as may be after such determination,
reduce such anti-dumping duty; and

(b) refund shall be made of so much of the anti-dumping

duty which has been collected as is in excess of the anti-dumping
duty as so reduced.

*(2A) Notwithstanding anything contained in sub-section (1)

and sub-section (2), a notification issued under subsection (1) or any
anti-dumping duty imposed under subsection (2) shall not apply to
articles imported by a hundred per cent. export-oriented undertaking
or a unit in a special economic zone, unless,—

(i) it is specifically made applicable in such notification orto such

undertaking or unit; or
(ii) such article is either cleared as such into the domestic tariff
area or used in the manufacture of any goods that are cleared into the
domestic tariff area, in which case, antidumping duty shall be imposed
on that portion of the article so cleared or used, as was applicable
when it was imported into India.

_____________________________________________________________________________________
*Substituted on and from the Ist day of January, 1995.
**Inserted (w.e.f. 19.8.2009) s.101 of the Finance (No. 2) Act, 2009 (33 of 2009)
 22

Explanation.––For the purposes of this section,––

(a) the expression “hundred per cent. export-oriented
undertaking” shall have the same meaning as assigned to it in clause
(i) of Explanation 2 to sub-section (1) of section 3 of the Central Excise
Act, 1944;
(b) the expression “special economic zone” shall have the same
meaning as assigned to it in clause (za) of section 2 of the Special
Economic Zones Act, 2005.

(3) If the Central Government, in respect of the dumped article

under inquiry, is of the opinion that -

(i) there is a history of dumping which caused injury or that

the importer was, or should have been, aware that the exporter
practices dumping and that such dumping would cause injury; and

(ii) the injury is caused by massive dumping of an article

imported in a relatively short time which in the light of the timing
and the volume of imported article dumped and other circumstances
is likely to seriously undermine the remedial effect of the anti-
dumping duty liable to be levied,the Central Government may, by
notification in the Official Gazette, levy anti-dumping duty
retrospectively from a date prior to the date of imposition of anti-
dumping duty under sub-section (2) but not beyond ninety days from
the date of notification under that sub-section, and notwithstanding
any thing contained in any other law for the time being in force, such
duty shall be payable at such rate and from such date as may be
specified in the notification.

(4) The anti-dumping duty chargeable under this section shall

be in addition to any other duty imposed under this Act or under any
other law for the time being in force.

(5) The anti-dumping duty imposed under this section shall,

unless revoked earlier, cease to have effect on the expiry of five
years from the date of such imposition:

Provided that if the Central Government, #on consideration of

a review, is of the opinion that the cessation of such duty is likely to
lead to continuation or recurrence of dumping and injury, it may,
from time to time, extend the period of such imposition for a further
upto five years and such further period shall commence from the date
of order of such extension.

Provided further that where a review initiated before the

____________________________________________________________________________
* Inserted by s.89 of the Finance Act, 2000 (10 of 2000)
# Inserted by Finance Bill 2023 dt. 01.02.2023
 23

expiry of the aforesaid period of five years has not come to a

conclusion before such expiry, the anti-dumping duty may continue to
remain in force pending the outcome of such a review for a further
period not exceeding one year.
**Provided also that if the said duty is revoked temporarily, the
period of such revocation shall not exceed one year at a time.
(** Inserted by Finance Act 2021 dt. 28.03.2021)
(6) The margin of dumping as referred to in sub-section (1) or
sub-section (2) shall, from time to time, be ascertained #omitted by
the Central Government, after such inquiry as it may consider
necessary and the Central Government may, by notification in the No levy under
Official Gazette, make rules for the purposes of this section, and
section 9 or sec-
without prejudice to the generality of the foregoing such rules may
provide for the manner in which articles liable for any anti-dumping tion 9A in cer-
duty under this section may be identified and for the manner in tain cases.
which the export price and the normal value of and the margin of
dumping in relation to, such articles may be determined and for the
assessment and collection of such anti-dumping duty.

(6A) The margin of dumping in relation to an article, exported

by an exporter or producer, under inquiry under sub-section (6) shall
be determined on the basis of records concerning normal value and
export price maintained, and information provided, by such exporter
or producer:

Provided that where an exporter or producer fails to provide

such records or information, the margin of dumping for such exporter
or producer shall be determined on the basis of facts available.;

(7) Every notification issued under this section shall, as soon as

may be after it is issued, be laid before each House of Parliament.

*(8) The provisions of the Customs Act, 1962 and the rules and
regulations made thereunder, including those relating to the date for
determination of rate of duty, assessment, non-levy, short levy, refunds,
interest, appeals, offences and penalties shall, as far as may be, apply
to the duty chargeable under this section as they apply in relation to
duties leviable under that Act.

[101. Any action taken or anything done or omitted to be done

or purported to have been taken or done or omitted to be done under any
rule, regulation, notification or order made or issued under the Customs
Act, or any notification or order issued under such rule or regulation at
any time during the period commencing on and from the 1st day of
January, 1995 and ending with the day, the Finance (No. 2) Bill, 2009
receives the assent of the President shall be deemed to be, and to have
always been, for all purposes, as validly and effectively taken or done
or omitted to be done as if the amendment made in section 9A of the
# Inserted by Finance Bill 2023 dt. 01.02.2023
 24

Customs Tariff Act by clause (iii) of section 100 of the Finance (No.
2) Act, 2009 had been in force at all material times and accordingly,
notwithstanding anything contained in any judgment, decree or order of
any court, tribunal or other authority, -

(a) any action taken or anything done or omitted to be done,

during the said period in respect of any goods, under any such rule,
regulation, notification or order, shall be deemed to be and shall be
deemed always to have been, as validly taken or done or omitted to be
done as if the amendment made by the said section had been in force
at all material times;

(b) no suit or other proceedings shall be maintained or continued

in any court, tribunal or other authority for any action taken or anything
done or omitted to be done, in respect of any goods, under any such rule,
regulation, notification or order, and no enforcement shall be made by
any court, of any decree or order relating to such action taken or
anything done or omitted to be done a if the amendment made by the
said section had been in force at all material times;

(c) recovery shall be made of all such amounts of duty or interest

or penalty or fine or other charges which have not been collected or, as
the case may be, which have been refunded, as if the amendment made
by the said section had been in force at all material times.

Explanation.— For the removal of doubts, it is hereby declared

that no act or omission on the part of any person shall be punishable as
an offence which would not have been so punishable if this section had
not come into force].

*9AA.**(1) Where upon determination 'by an officer authorised

in this behalf by the Central Government under clause (ii) of sub-section
(2), an importer proves to the satisfaction of the Central Government Appeal
that he has paid anti-dumping duty imposed under sub-section (1) of
section 9A on any article, in excess of the actual margin of dumping in
relation to such article, the Central Government shall, as soon as may
be, reduce such anti-dumping duty as is in excess of actual margin of
dumping so determined, in relation to such article or such importer, and
such importer shall be entitled to refund of such excess duty.

Provided that such importer shall not be entitled to refund of so

much of such excess duty under this sub-section which is refundable
under sub-section (2) of section 9A.

* Inserted by Finance Act 2021 dt. 28.03.2021

** Substituted by s.59of the Finance Act, 2011 (8 of 2011).
*
Inserted by s.77 of Finance (No. 2) Act, 2004.
 25

Explanation.- For the purposes of this sub-section, the expressions,

"margin of dumping", "export price" and "normal value" shall have the
same meaning respectively assigned to them in the Explanation to sub-
section (1) of section 9A.

(2) the Central Government may, by notification in the Official

Gazette, make rules to -
(i) provide for the manner in which and the time within which the
importer may make application for the purposes of sub-section (1);
(ii) authorise theofficer of the Central Government who shall
dispose of such application on behalf of the Central Government within
the time specified in such rules; and
(iii) provide the manner in which the excess duty referred to in
sub-section (1) shall be -
(A) determined by the officer referred to in clause (ii); and
(B) refunded by the Deputy Commissioner of Customs or
Assistant Commissioner of Customs, as the case may be, after such
determination;

9B. (1) Notwithstanding anything contained in section 9 or Rules to be laid

section 9A, - before Paliament

(a) no article shall be subjected to both countervailing duty and

anti-dumping duty to compensate for the same situation of dumping
or export subsidization;
(b) the Central Government shall not levy any countervailing
duty or anti-dumping duty -

(i) under section 9 or section 9A by reasons of exemption of

such articles from duties or taxes borne by the like article when Power of Central
meant for consumption in the country of origin or exportation or Government to
by reasons of refund of such duties or taxes; alter duties under
certain circums-
tances
(ii) under sub-section (1) of each of these sections, on the import
into India of any article from a member country of the World Trade
organisation or from a country with whom Government of India has a
most favoured nation agreement (hereinafter referred as a specified
country), unless in accordance with the rules made under sub-section
 26

(2) of this section, a determination has been made that import of such
article into India causes or threatens material injury to any established
industry in India or materially retards the establishment of any industry
in India; and

(iii) under sub-section (2) of each of these sections, on import Power of Central
into India of any article from the specified countries unless in Government to
accordance with the rules made under sub-section (2) of this section, amend First
a preliminary findings has been made of subsidy or dumping and Schedule
consequent injury to domestic industry; and a further determination has
also been made that a duty is necessary to prevent injury being caused
during the investigation:
Provided that nothing contained in sub-clauses (ii) and (iii) of this
clause shall apply if a countervailing duty or an anti-dumping duty
has been imposed on any article to prevent injury or threat of an injury
to the domestic industry of a third country exporting the like articles to
India;
(c) the Central Government may not levy -

(i) any countervailing duty under section 9, at any time, upon

receipt of satisfactory voluntary undertakings from the Government
of the exporting country or territory agreeing to eliminate or limit the
subsidy or take other measures concerning its effect, or the exporter
agreeing to revise the price of the article and if the Central
Government is satisfied that the injurious effect of the subsidy is Repeal and
eliminated thereby; saving

(ii) any anti-dumping duty under section 9A, at any time, upon
receipt of satisfactory voluntary under taking from any exporter to
revise its prices or to cease exports to the area in question at dumped
price and if the Central Government is satisfied that the injurious effect
of dumping is eliminated by such action.

(2) The Central Government may, by notification in the Official

Gazette, make rules for the purposes of this section, and without
prejudice to the generality of the foregoing, such rules may provide for Consequential
the manner in which any investigation may be made for the purposes amendment of
of this section, the factors to which regard shall be had in any such Act 52 of 1962
investigation and for all matters connected with such investigation.
 27

9C. [***(1) An appeal against the #omitted determination or

review thereof shall lie to the Customs, Excise and Service Tax
Appellate Tribunal constituted under section 129 of the Customs Act,
1962 (hereinafter referred to as the Appellate Tribunal), in respect of
the existence, degree and effect of—
(i) any subsidy or dumping in relation to import of any article; or
(ii) import of any article into India in such increased quantities and
under such condition so as to cause or threatening to cause serious
injury to domestic industry requiring imposition of safeguard duty in
relation to import of that article.]
[(1A) An appeal under sub-section (1) shall be accompanied by
*1

a fee of fifteen thousand rupees.

(1B) Every application made before the Appellate Tribunal,-
(a) in an appeal under sub-section (1), for grant of stay or for
rectification of mistake or for any other purpose; or
(b) for restoration of an appeal or an application,
shall be accompanied by a fee of five hundred rupees.]
(2) Every appeal under this section shall be filed within ninety
days of the date of order under appeal:
Provided that the Appellate Tribunal may entertain any appeal
after the expiry of the said period of ninety days, if it is satisfied that
the appellant was prevented by sufficient cause from filing the appeal
in time
(3) The Appellate Tribunal may, after giving the parties to the
appeal an opportunity of being heard, pass such orders thereon as it
thinks fit, confirming, modifying or annulling the #determination or
review appealed against.
(4) The provisions of sub-section (1), (2), (5) and (6) or section
129C of the Customs Act, 1962 shall apply to the Appellate Tribunal
in the discharge of its functions under this Act as they apply to it in the
discharge of its functions under the Customs Act, 1962.
(5) Every appeal under sub-section (1) shall be heard by a
Special Bench constituted by the President of the Appellate Tribunal
for hearing such appeals and such Bench shall consist of the President
and not less than two members and shall include one judicial member
and one technical member.
#Explanation.––For the purposes of this
section,“determination” or “review” means the determination or
review done in such manner as may be specified in the rules made
under sections 8B, 9, 9A and 9B.

# Inserted by Finance Bill 2023 dt. 01.02.2023

 28

10. Every rule made under this Act shall be laid, as soon as
may be after it is made, before each House of Parliament, while it is in
session for a total period of thirty days which may be comprised
in one session or in two or more successive sessions, and if before the
expiry of the session immediately following the session or the
successive sessions aforesaid, both Houses agree in making any
modification in the rule, or both Houses agree that the rule should not
be made, the rule shall, thereafter, have effect only in such modified
form or be of no effect, as the case may be; so, however, that any such
modification or annulment shall be without prejudice to the validity of
anything previously done under that rule.

11. (1) Where the Central Government is satisfied that it is

necessary so to do for the purpose of giving effect to any agreement
entered into before the commencement of this Act with a foreign
Government, it may, by notification in the Official Gazette, increase
or reduce the duties referred to in section 2 to such extent as each case
may require:

Provided that no notification under this sub-section increasing or

reducing the duties as aforesaid shall be issued by the Central
Government after the expiration of a period of one year from the
commencement of this Act.
(2) Every notification issued under sub-section (1) shall, as
soon as may be after it is issued, be laid before each House of
Parliament.
1
11A. (1) Where the Central Government is satisfied that it is
necessary so to do in the public interest, it may, by notification in the
Official Gazette, amend the First Schedule:
Provided that such amendment shall not alter or affect in any
manner the rates specified in that Schedule in respect of goods at which
duties of customs shall be leviable on the goods under the Customs Act,
1962. (52 of 1962).
(2) Every Notification issued under sub-section (1) shall be
laid, as soon as may be after it is issued, before each House of
Parliament, while it is in session, for a total period of thirty days which
may be comprised in one session or in two or more successive sessions,
and if, before the expiry of the session immediately following the
session or the successive sessions aforesaid, both Houses agree in
making any modification in the notification or both Houses agree that
the notification should not be issued, the notification shall thereafter
have effect only in such modified form or be of no effect, as the case
may be; so, however, that any such modification or annulment shall be
 29

without prejudice to the validity of anything previously done under that

notification.
12. (1) The Indian Tariff Act, 1934 and the Indian Tariff
(Amendment) Act, 1949, are hereby repealed.

(2) Notwithstanding the repeal of any of the Acts mentioned

in sub- section (1), anything done or any action taken (including any
notification published and any rules and orders made or deemed to have
been made under the provisions of those Acts and in force immediately
before the commencement of this Act) shall, in so far as such thing or
action is not inconsistent with the provisions of this Act, be deemed
to have been done or taken under the provisions of this Act and shall
continue in force accordingly until superseded by anything done or any
action taken under this Act.

13. In the Customs Act, 1962, in sub-section (1) of section

12 and in sub-section (1) of section 14, for the words and figures
“Indian Tariff Act, 1934”, the words and figures “Customs Tariff Act,
1975” shall be substituted.

Notification No. 08/2020-Customs dated 02.02.2020 as

[amended by 19/2020, 06/21, 22/21, 18/23]

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) read
with section 141 of Finance Act, 2020 (12 of 2020) the Central
Government, on being satisfied that it is necessary in the public interest
so to do, hereby exempts the goods of the description specified in
column (2) of the Table below and falling within the First Schedule to
the Customs Tariff Act, 1975 (51 of 1975), from the whole of the Health
Cess leviable thereon under the said section of the said Finance Act:
Provided that in case of goods specified in the said Table, the
exemption under this notification shall be subject to the condition, if any,
specified under the respective exemption notifications mentioned
therein.
Table
Sl. No. Description of goods
1. All goods falling under heading 9022, other than those
for medical, surgical, dental or veterinary uses.
2. All goods on which exemption is claimed and allowed
under the following notifications, namely: -
(i) Notification No. 74/2005-Customs, dated the 22nd
July, 2005, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide
 30

Abbreviations For
number G.S.R. 499(E), dated the 22nd July, 2005;
(ii) Notification No.10/2008-Customs, dated the 15th
January, 2008, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 33(E), dated the 15th January, 2008;
(iii) Notification No. 152/2009-Customs, dated the
31st December, 2009, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i)
vide number G.S.R. 943(E), dated the 31st December,
2009;
(iv) Notification No. 46/2011-Customs, dated the 1st
June, 2011, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 423(E), dated the 1st June, 2011;
(v) Notification No. 53/2011-Customs, dated the 1st
July, 2011, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 499(E), dated the 1st July, 2011; and
(vi) Notification No. 69/2011-Customs, dated the
29th July, 2011, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 593(E), dated the 29th July, 2011.
(vii) Notification No. 84/97-Customs, dated the 11th
November, 1997, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R.645(E), dated the 11th November,
1997;
(viii) Notification No. 3/57-Customs, dated the 8 th
January, 1957, published in the Gazette of India,
Extraordinary, Part-II, Section 3, Sub-section (i) vide
number G.S.R. 98 (E), dated the 08th January, 1957

3. All goods covered under S. Nos. 216, 216A, 561, 562,

564, 565, 566, 567, 568, 570, 571, 573, 574, 578, 578A,
580 and 581 of the Table annexed to the Notification
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.

4. The following goods for use in the manufacture of X-

ray machines (heading 9022 14 20 or 9022 14 90),
namely:-
(a) Static User Interface (9018 90 99);
(b) X-Ray Diagnostic Table (9022 90 40);
 31

(c) Vertical Bucky (9022 90 90);

(d) X-Ray Tube Suspension (9022 90 90);
(e) High Frequency X-Ray Generator (>25KHz, <500 mA)
(9022 14 10);
(f) X-Ray Grid (9022 90 90);
(g) Multi Leaf Collimator/ Iris (9022 29 00 or 9022 90 90)
(h) Medical Grade Monitor (8528 59 00);
(i) Flat Panel Detector, including Scintillators (9022 90 90);
(j) X-ray Tube (9022 30 00):
Provided that the importer follows the procedure set out in the
Customs (Import of Goods at Concessional Rate of Duty or for
Specified End Use) Rules, 2022.

2. THE GENERAL RULES FOR THE INTERPRETATION OF

IMPORT TARIFF

Classification of goods in this Schedule shall be governed by the following principles:

1. The titles of Sections, Chapters and sub-chapters are provided for ease of reference only; for legal
purposes, classification shall be determined according to the terms of the headings and any relative Section
or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following
provisions:

2. (a) Any reference in a heading to an article shall be taken to include a reference to that article
incomplete or unfinished, provided that, as presented, the incomplete or unfinished articles has the essential
character of the complete or finished article. It shall also be taken to include a reference to that article
complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented
unassembled or disassembled.

(b) Any reference in a heading to a material or substance shall be taken to include a reference
to mixtures or combinations of that material or substance with other materials or substances. Any reference
to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or
partly of such material or substance. The classification of goods consisting of more than one material
or substance shall be according to the principles of rule 3.

3. When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under
two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings
providing a more general description. However, when two or more headings each refer to part only of
the materials or substances contained in mixed or composite goods or to part only of the items in a set put up
for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one
of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different

components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall
 32

be classified as if they consisted of the material or component which gives them their essential character,
in so far as this criterion is applicable.

(c) When goods cannot be classified by reference to (a) or (b), they shall be classified under the
heading which occurs last in numerical order among those which equally merit consideration.

4. Goods which cannot be classified in accordance with the above rules shall be classified under the
heading appropriate to the goods to which they are most akin.

5. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred
to therein:

(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace
cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable
for long-term use and presented with the articles for which they are intended, shall be classified with such
articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give
the whole its essential character;

(b) Subject to the provisions of (a) above, packing materials and packing containers presented
with the goods therein shall be classified with the goods if they are of a kind normally used for packing such
goods. However, this provisions does not apply when such packing materials or packing containers are clearly
suitable for repetitive use.

6. For legal purposes, the classification of goods in the sub-headings of a heading shall be determined
according to the terms of those sub headings and any related sub headings Notes and, mutatis mutandis,
to the above rules, on the understanding that only sub headings at the same level are comparable. For the
purposes of this rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.

THE GENERAL EXPLANATORY NOTES TO

IMPORT TARIFF

1. Where in column (2) of this Schedule, the description of an article or group of articles under
a heading is preceded by “-”, the said article or group of articles shall be taken to be a sub-classification of
the article or group of articles covered by the said heading. Where, however, the description of an article or
group of articles is preceded by “- -”, the said article or group of articles shall be taken to be a sub-classification
of the immediately preceding description of the article or group of articles which has “-”. where the
description of an article or group of articles is proceded by "---" or "----", the said article or group of articles
shall be taken to be a sub-classification of the immediately preceding description of the article or group of
articles which has "-" or "--".Where the description of an article or group of articles is preceded by “----”, ‘in
addition to being a sub-classification of “-” or “--”, the said article or group of articles may also be taken to be
a sub-classification of the immediately preceding description of the article or group of articles which has
“---”.
2. The abbreviation “%” in any column of this Schedule in relation to the rate of duty indicates
that duty on the goods to which the entry relates shall be charged on the basis of the value of the goods
 33

as defined in section 14 of the Customs Act, 1962 (52 of 1962), the duty being equal to such percentage of
the value as is indicated in that column.
3. In any entry, if no rate of duty is shown in column (5), the rate shown under column (4) shall be
applicable.

ADDITIONAL NOTES

In this Schedule,—

(1) (a) “heading”, in respect of goods, means a description in list of tariff provisions accompanied
by a four-digit number and includes all sub-headings of tariff items the first four-digits of which
correspond to that number;

(b) “sub-heading”, in respect of goods, means a description in the list of tariff provisions
accompanied by a six-digit number and includes all tariff items the first six-digits of which correspond
to that number;

(c) “tariff item” means a description of goods in the list of tariff provisions accompanying eight-
digit number and the rate of customs duty;

(2) the list of tariff provisions is divided into Sections, Chapters and Sub-Chapters;

(3) in column (3), the standard unit of quantity is specified for each tariff item to facilitate the
collection, comparison and analysis of trade statistics.
————
LIST OF ABBREVIATIONS USED

Abbreviations For

AC Alternating Current
Amps Ampere(s)
ASTM American Society for Testing Materials
Bq Becquerel(s)
Bq/g Becquerel(s) per gram
°C Degree(s) Celsius
cc Cubic centimetre(s)
cg Centigram(s)
Ci/g Curie per gram
C.I.F. Cost, Insurance and Freight
c/k Carats (1 metric carat = 2 x 10-4 kg)
cm Centimetre(s)
cm² Square centimetre(s)
cm³ Cubic centimetre(s)
 34

cN Centinewton(s)
DC Direct Current
dyne/cm Dyne per centimetre
g Gram(s)
g/cm³ Gram per cubic centimetre
g/m² Gram per square metre
gi F/S Gram of fissile isotopes
g.v.w. Gross vehicle weight
Gy Gray
HP Horse Power
Hz Hertz
IR Infra-red
K Kelvin
kcal Kilocalorie(s)
kcal/kg Kilocalorie(s) per kilogram
kg Kilogram(s)
kgf Kilogram force
kN Kilonewton(s)
kN/m Kilonewton(s) per metre
kPa Kilopascal(s)
kPa. m²/g Kilopascal square metre per gram
kV Kilovolt(s)
kVA Kilovolt(s) - ampere(s)
kvar Kilovolt(s) - ampere(s) - reactive
kW Kilowatt(s)
kWh Kilowatt hours
l Litre(s)
m Metre(s)
m- Meta m² Square metre(s)
m³ Cubic metre(s)
m³/h Cubic metre(s) per hour
µCi Microcurie
mm Millimetre
mN Millinewton(s)
mPa Millipascal(s)
 35

mT Metric tonne
MW Megawatt(s)
N Newton(s)
N/m Newton(s) per metre
No. Number
o- Ortho
p- Para
pa Number of pairs
RAD Radiation absorbed dose
Rs. Rupees
sq. Square
SWG Standard wire gauge
t Tonne(s)
Tu Thousand in number
u Number
US$ US Dollar
UV Ultra-violet
V Volt(s)
vol. Volume
W Watt(s)
% Percent
x° X degree(s)
1000 kWh 1000 kilowatt hours

COMMENCEMENT OF CUSTOMS TARIFF (AMENDMENT) ORDINANCE, 2003

(1OF 2003)
[Notfn. No. 16/03-Cus. dt. 24.1.2003].

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962
(52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do,
hereby makes the following amendments in all the notifications issued under the said sub-section and
for the time being in force on the date of the commencement of the Customs Tariff (Amendment)
Ordinance, 2003 (1 of 2003), namely:-

In each of the said notifications, for any reference to the Chapter, heading or sub-heading of
the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, relating to any
goods or class of goods, wherever occurring in the said notification, the corresponding reference to the
 36

Chapter, heading or sub-heading, of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as
amended by the Customs Tariff (Amendment) Ordinance, 2003 (1 of 2003) shall be deemed to have
been substituted.

(2) This notification shall come into force on the date of the commencement of the Customs
Tariff (Amendment) Ordinance, 2003 (1 of 2003).

Exemption from Additional Duty in excess of excise duty leviable on like goods
[Notfn. No. 89/82-Cus. dt. 25.3.1982 as amended by Notfn. No. 130/90].

The Central Government exempts all the goods covered by the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975), when imported into India from so much of the additional duty leviable thereon under
section 3 of the said Act, as is in excess of the duty of excise for the time being leviable on like goods produced
or manufactured in any place outside a free trade zone in India or hundred per cent export-oriented
undertaking.

Explanation:- For the purpose of this notification, “free trade zone” and “hundred per cent export-oriented
undertaking” have the same meaning as in Explanation 2 to sub-section (1) of section 3 of the Central Excises
and Salt Act, 1944 (1 of 1944).

COMMENCEMENT OF CUSTOMS TARIFF (AMENDMENT) ORDINANCE, 2003 (1 OF

2003) [Notfn. No. 17/03-Cus. dt. 24.1.2003].

In exercise of the powers conferred by section 3A of the Customs Tariff Act, 1975 (51 of
1975), the Central Government, hereby makes the following amendments in all the notifications issued
under the said section and for the time being in force on the date of commencement of the Customs
Tariff (Amendment) Ordinance, 2003 (1 of 2003), except as respects things done or omitted to be done
before such amendments, namely:-

In each of the said notifications, for any reference to the Chapter, heading or sub-heading of
the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, relating to any
goods or class of goods, wherever occurring in the said notification, the corresponding reference to the
Chapter, heading and sub-heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as
amended by the Customs Tariff (Amendment) Ordinance, 2003 (1 of 2003) shall be deemed to have
been substituted.

(2) This notification shall come into force on the date of the commencement of the Customs
Tariff (Amendment) Ordinance, 2003 (1 of 2003).

COMMENCEMENT OF CUSTOMS TARIFF (AMENDMENT) ORDINANCE, 2003 (1 OF

2003) [Notfn. No. 18/03-Cus., dt. 24.1.2003]
 37

In exercise of the powers conferred by section 8B of the Customs Tariff Act, 1975 (51 of
1975), the Central Government, hereby makes the following amendments in all the notifications issued
under the said section and for the time being in force on the date of commencement of the Customs
Tariff (Amendment) Ordinance, 2003 (1 of 2003), except as respects things done or omitted to be done
before such amendments, namely:

In each of the said notifications, for any reference to the Chapter, heading or sub-heading of
the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, relating to any
goods or class of goods, wherever occurring in the said notification, the corresponding reference to the
Chapter, heading and sub-heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as
amended by the Customs Tariff (Amendment) Ordinance, 2003 (1 of 2003) shall be deemed to have
been substituted.

(2) This notification shall come into force on the date of the commencement of the Customs
Tariff (Amendment) Ordinance, 2003 (1 of 2003).

COMMENCEMENT OF CUSTOMS TARIFF (AMENDMENT) ORDINANCE, 2003 (1 OF

2003) [Notfn. No. 19/03-Cus. dt. 24.1.2003].

In exercise of the powers conferred by section 9A of the Customs Tariff Act, 1975 (51 of
1975), the Central Government, hereby makes the following amendments in all the notifications issued
under the said section and for the time being in force on the date of the commencement of the Customs
Tariff (Amendment) Ordinance, 2003 (1 of 2003), except as respects things done or omitted to be done
before such amendments, namely:-

In each of the said notifications, for any reference to the Chapter, heading or sub-heading of
the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, relating to any
goods or class of goods, wherever occurring in the said notification, the corresponding reference to the
Chapter, heading and sub-heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as
amended by the Customs Tariff (Amendment) Ordinance, 2003 (1 of 2003) shall be deemed to have
been substituted.

(2) This notification shall come into force on the date of the commencement of the Customs
Tariff (Amendment) Ordinance, 2003 (1 of 2003).

THE ACCESSORIES (CONDITION) RULES, 1963.

[M.F. (D.R.) Notification No. 18-Cus., dated 23rd January, 1963].

In exercise of the powers conferred by section 156 of the Customs Act, 1962 (52 of 1962), the Central
Government hereby makes the following rules, namely:-
 38

1. These rules maybe called the Accessories (Condition) Rules, 1963.

2. Accessories of and spare parts and maintenance or repairing implements for, any article, when
imported along with that article shall be chargeable at the same rate of duty as that article, if the proper officer
is satisfied that in the ordinary course of trade :-
(i) such accessories parts and implements are compulsorily supplied along with that article; and
(ii) no separate charge is made for such supply, their price being included in the price of the article.

3. NATIONAL CALAMITY CONTINGENT DUTY (NCCD)

134. (1) In case of goods specified in the Seventh Schedule to the Finance Act, 2001 (14 of 2001)as
amended by the Thirteenth Schedule, being goods imported into India, there shall be levied and collected for
the purposes of the Union, by surcharge, a duty of customs, to be called the National calamity Contingent Duty
of Customs hereinafter referred to as the National Calamity Duty of Customs), at the rate specified in the said
Seventh Schedule, as amended by the Thirteenth Schedule.

(2) The National Calamity Duty of Customs chargeable on the goods specified in the Seventh Schedule
to the Finance Act, 2001 (14 of 2001) as amended by the Thirteenth Schedule shall be in addition to any other
duties of customs chargeable on such goods under the Customs Act or any other law for the time being in force.

(3) For the purposes of calculating the National Calamity Duty of Customs under this section on any goods
specified in the Seventh Schedule to the Finance Act, 2001 (14 of 2001) as amended by the Thirteenth Schedule,
where such duty is leviable at any percentage of its value, the value of such goods shall be calculated in the
same manner as the value of article for the purposes of additional duty is calculated under the provisions of
sub-section (2) of section 3 of the Customs Tariff Act.

(4) The provisions of the Customs Act and the rules and regulations made thereunder, including those
relating to refunds and exemptions from duties and imposition of penalty, shall, as far as may be, apply in relation
to the levy and collection of the National Calamity Duty of Customs leviable under this section in respect of
the goods specified in the Seventh Schedule to the Finance Act, 2001 (14 of 2001) as amended by the Thirteenth
Schedule, as they apply in relation to the levy and collection of the duties of customs on such goods under that
Act, or those rules and regulations, as the case may be.

Explanation - For the removal of doubts, it is hereby declared that for the purposes of this section, on the expiry
of the period of operation of the amendments made in the Seventh Schedule to the Finance Act, 2001 (14 of
2001)in terms of section 169, the said Seventh Schedule but for such amendment shall continue to operate as
if the said amendment had not taken place.

THE SEVENTH SCHEDULE

NOTES

1. In this Schedule, "heading", "sub-heading" and "Chapter" means respectively a heading, sub-heading
and Chapter in the First Schedule to the Central Excise Tariff Act.

2. The rules for the interpretation of the First Schedule to the Central Excise Tariff act, the Section and
Chapter Notes and the General Explanatory Notes of the First Schedule shall apply to the interpretation of this
 39

Schedule.

Heading Sub-heading Description of Goods Rate of duty

No. No.
(1) (2) (3) (4)
21.06 2106.00 Pan Masala 23%

24.03 2403.11 -- Other than filter cigarettes, of length not exceeding Rs.20 per thousand
60 millimetres

2403.12 -- Other than filter cigarettes, of length exceeding Rs.60 per thousand
60 millimetres but not exceeding 70 millimetres

2403.13 -- Filter cigarettes of length (including the length of Rs. 90 per thousand
the Filter, the length of filter being 11 millimetres or its
actual length, whichever is more) not exceeding 70
millimetres

2403.14 -- Filter cigarettes of length (including the length of Rs. 145 per thousand
the Filter, the length of filter being 11 millimetres or
its actual length, whichever is more) exceeding
70 millimetres but not exceeding 75 millimetres

2403.15 -- Filter cigarettes of length (including the length of Rs.190 per thousand
the Filter, the length of filter being 11 millimetres or
its actual length, whichever is more) exceeding
75 millimetres but not exceeding 85 millimetres

2403.19 -- Others Rs.235 per thousand

2403.20 -- Cigarettes of tobacco substitutes Rs. 150 per thousand

2404 2404.10 -- Smoking mixtures for pipes and cigarettes 45%

2404.31 -- Other than paper rolled biris, manufactured Rs.1.00 per thousand
without the aid of machines

2404.39 -- Other Rs.2.00 per thousand

2404.41 -- Chewing Tobacco and preparations containing 10%

chewing tobacco

2404.49 -- Pand masala containing tobacco 10%

2404.50 -- Snuff of Tobacco and preparations containing snuff 10%

of tobacco in any proportion
2404.99 -- Other 10%
 40

27.09 2709.00 Petroleum oils and oils obtained from bituminous Rs.50 per tonne
minerals, crude

54.02 5402.20 -- High tenacity yarn of polyesters 1%

5402.32 -- Of polyesters 1%

5402.42 -- Of polyesters, partially oriented 1%

5402.43 -- Of polyesters, other 1%

5402.52 -- Of polyesters 1%

5402.62 -- Of polyesters 1%

87.02 8702.10 -- Motor vehicles principally designed for the 1%

transport of more than six persons, but not more
than twelve persons, excluding the driver,
including station wagons
87.03 8703.90 -- Other 1%

87.04 8704.90 -- Other 1%

87.06 8706.21 -- For the vehicles of sub-heading No.8702.10 1%

8706.39 -- For the vehicles of sub-heading No.8703.90 1%

8706.49 -- For the vehicles of sub-heading Nos. 8704.30 or 8704.90 1%

87.11 8711.10 -- Two-wheeled motor vehicles of engine capacity 1%

not exceeding 75 cubic centimetres

8711.20 -- Two-wheeled motor vehicles of engine capacity 1%

exceeding 75 cubic centimetres

Exemption to all goods falling under sub-heading 8517 12 of the Customs Tariff Act:
[Notifn. No. 26/08-Cus., dt.1.3.2008]

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 exempts all goods falling under sub-heading 8517 12 of the Customs Tariff Act, 1975 (51 of
1975), as specified in column (2) of the Table in the Seventh Schedule to the Finance Act, 2001 (14 of
2001), as amended from time to time, when imported into India, from the whole of the National Calamity
Contingent duty of Customs leviable thereon under section 134 of the Finance Act, 2003 (32 of 2003).
 41

Exemption to goods from National Calamity Contingent Duty.

Notifn. No. 29/08-Cus., dt.1.3.2008
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, and in
supersession of the notification of theGovernment of India in the Ministry of Finance (Department of Revenue)
No.77/2003-Customs, dated the 14 th May, 2003 published in the Gazette of India, Extraordinary vide
number G.S.R. 414(E) of the same date, except as respects things done or omitted to be done before such
supersession, hereby exempts all goods (except goods falling under sub-heading 8517 12), as specified in
column (2) of the Table in the Seventh Schedule to the Finance Act, 2001 (14 of 2001), as amended from time
to time, when imported into India, from so much of the additional duty leviable thereon under sub-section (1)
of section 3 of the Customs Tariff Act, 1975 (51 of 1975) as is equivalent to the National Calamity Contingent
duty leviable thereon under section 136 of the said Finance Act, 2001.

4. EDUCATION CESS
Section 91:
(1) Without prejudice to the provisions of sub-section (11) of section 2, there shall be levied and
collected, in accordance with the provisions of this Chapter as surcharge for purposes of the Union, a
cess to be called the Education Cess, to fulfil the commitment of the Government to provide and
finance universalised quality basic education.
(2) The Central Government may, after due appropriation made by Parliament by law in this
behalf, utilise, such sums of the money of the Education Cess levied under sub-section (11) of section
2 and this Chapter for the purposes specified in sub-section (1), as if may consider necessary.

Section 92:

The words and expressions used in this Chapter and defined in the Central Excise Act, 1944,
the Customs Act, 1962 or Chapter V of the Finance Act, 1994, shall have the meanings respectively
assigned to them in those Acts or Chapter, as the case may be.

Section 94:
(1) The Education Cess levied under section 91, in the case of goods specified in the First
Schedule to the Customs Tariff Act, 1975, being goods imported into India, shall be a duty of customs
(in this section referred to as the Education Cess on imported goods), at the rate of two per cent,
calculated on the aggregate of duties of customs which are levied and collected by the Central
Government in the Ministry of Finance (Department of Revenue), under section 12 of the Customs
Act, 1962 and any sum chargeable on such goods under any other law for the time being in force, as an
addition to, and in the same manner as, a duty of customs, but not including -
(a) the safeguard duty referred to in sections 8B and 8C of the Customs Tariff Act, 1975;
(b) the countervailing duty referred to in section 9 of the Customs Tariff Act, 1975;
(c) the anti-dumping duty referred to in section 9A of the Customs Tariff Act, 1975; and
(d) the Education Cess on imported goods.
 42

(2) The Education Cess on imported goods shall be in addition to any other duties of customs
chargeable on such goods, under the Customs Act, 1962 or any other law for the time being in force.

(3) The provisions of the Customs Act, 1962 and the rules and regulations made thereunder,
including those relating to refunds and exemptions from duties and imposition of penalty shall, as far as
may be, apply in relation to the levy and collection of the Education Cess on imported goods as they
apply in relation to the levy and collection of the duties of customs on such goods under the Customs
Act, 1962 or the rules or the regulations, as the case may be.
[Note :- For exemption from Education Cess on specified goods, please see - General Exemption No.
128]

5. Exemption to specified goods from whole of Education Cess.

[Notifn. No. 54/17-Cus., dt.30.6.2017 ]

In exercise of the powers conferred by sub-sections (1) of section 25 of the Customs Act, 1962 (52
of 1962), read with sections 91 and 94 of the Finance (No. 2), Act, 2004 (23 of 2004), the Central Govern-
ment being satisfied that it is necessary in the public interest so to do, hereby exempts all the goods falling
within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from whole
of Education Cess which is leviable thereon under sub-sections (7) and (9) of section 3 of the Customs tariff
Act,1975, read with sections 91, 93 and 94 of the said Finance Act.

2. This notification shall come into force with effect from the 1st day of July, 2017.

6. Exemption to specified goods from whole of Secondary and Higher Education Cess.
[Notifn. No. 55/17-Cus., dt.30.6.2017 ]

In exercise of the powers conferred by sub-sections (1) of section 25 of the Customs Act, 1962 (52
of 1962), read with sections 136 and 139 of the Finance Act, 2007 (22 of 2007), the Central Government
being satisfied that it is necessary in the public interest so to do, hereby exempts all the goods falling within the
First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from whole of
Secondary and Higher Education Cess which is leviable thereon under sub-sections (7) and (9) of section 3
of the Customs tariff Act,1975, read with sections 136, 138 and 139 of the said Finance Act.

2. This notification shall come into force with effect from the 1st day of July, 2017.

7. Notification related to Finance Act, 2003:

[Notfn. No. 10/06-Cus., dt. 1.3.2006]

In exercise of the powers conferred by section 133 of the Finance Act, 2003 (32 of 2003), the
Central Government, on being satisfied that it is necessary in the public interest so to do, hereby
appoints the 1st day of March, 2006, as the date on which the provisions contained in the said section
of the aforesaid Act shall come into force.

8. Taxation Laws (Amendment) Act, 2017 (18 of 2017):

[Notfn. No. 25/17-Cus., dt. 28.6.2017]
 43

In exercise of the powers conferred by sub-section (2) of section 1 of the Taxation Laws (Amend-
ment) Act, 2017 (18 of 2017), the Central Government hereby appoints the 1st day of July, 2017 as the date
on which all the provisions of the said Act shall come into force.

9. Economic Zone (Integrated Goods and Services Tax) Act, 2017 (13 of 2017):
[Notfn. No. 64/17-Cus., dt. 5.7.2017]
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 exempts all goods imported by a unit or a developer in the Special Economic Zone for
authorised operations, from the whole of the integrated tax leviable thereon under sub-section (7) of
section 3 of the Customs Tariff Act, 1975 (51 of 1975) read with section 5 of the Integrated Goods and
Service Tax Act, 2017 (13 of 2017).