[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 33/2024-CUSTOMS (N.T.)
New Delhi, the 30
th
April, 2024
G.S.R. (E). – In exercise of the powers conferred by sub-section (2) of section
75 of the Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the
Central Excise Act, 1944 (1 of 1944), read with rules 3 and 4 of the Customs and
Central Excise Duties Drawback Rules, 2017, the Central Government hereby makes
the following amendments in the notification of the Government of India in the Ministry
of Finance (Department of Revenue), No. 77/2023-Customs (N.T.), dated the
20
th
October, 2023 published vide number G.S.R. 792 (E), dated the 20
th
October,
2023, namely :-
In the said notification, -
(I) in the Notes and conditions, after paragraph 13, the following paragraph shall
be inserted, namely: -
“(13A) The term “counts” wherever used in Chapter 52 shall mean
“counts in New English (Ne)”:
(II) in the Schedule, -
(i) for Chapter-3, the following Chapter shall be substituted, namely: -
(1) (2) (3) (4) (5)
“CHAPTER-3
FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
0301 Live fish Kg 4% 12.2
0302
Fish, fresh or chilled, excluding fish
fillets and other fish meat of heading
0304
030201 In chilled form Kg 4% 27.9
030299 Others 0.15%
0303
Fish, frozen, excluding fish fillets and
other fish meat of heading 0304
Kg 4% 24.2
0304
Fish fillets and other fish meat
(whether or not minced), fresh, chilled
or frozen
030401 In chilled or frozen form Kg 4% 39.3
030402 Surimi fish paste Kg 4% 10.8
030499 Others 0.15%
0305
Fish, dried, salted or in brine; smoked
fish, whether or not cooked before or
during the smoking process
0.15%
0306
Crustaceans, whether in shell or not,
live, fresh, chilled, frozen, dried, salted
or in brine; smoked crustaceans,
whether in shell or not, whether or not
cooked before or during the smoking
process; crustaceans, in shell, cooked
by steaming or by boiling in water,
whether or not chilled, frozen, dried,
salted or in brine
030601
Shrimp/prawn in frozen form other than
Accelerated Freeze Dried (AFD)
Kg 3.5% 30.8
030602
Accelerated Freeze Dried (AFD) shrimp /
prawn
Kg 2.9% 123.8
030603 Lobster / Crab Kg 4.4% 74.6
030604 Pasteurised tinned chilled crab meat Kg 4.5% 201
030605 Others in chilled or frozen form Kg 4.4% 46.3
030699 Others 0.15%
0307
Molluscs, whether in shell or not, live,
fresh, chilled, frozen, dried, salted or in
brine; smoked molluscs, whether in
shell or not, whether or not cooked
before or during the smoking process
030701 In chilled or frozen form Kg 4.5% 29.5
030799 Others 0.15%
0308
Aquatic invertebrates other than
crustaceans and molluscs, live, fresh,
chilled, frozen, dried, salted or in brine;
smoked aquatic invertebrates other
than crustaceans and molluscs,
whether or not cooked before or during
the smoking process
030801 In chilled or frozen form Kg 4.5% 24.2
030899 Others 0.15%
0309
Flours, meals and pellets of fish,
crustaceans, molluscs and other
aquatic invertebrates, fit for human
consumption
030901 In chilled or frozen form Kg 2.9% 24.2
030999 Others 0.15%”;
(ii) for Chapter – 16, the following Chapter shall be substituted, namely: -
(1) (2) (3) (4) (5)
“CHAPTER-16
PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER
AQUATIC INVERTEBRATES
1601
Sausages and similar
products, of meat, meat offal,
blood or insects; food
preparations based on these
products
0.15%
1602
Other prepared or preserved
meat, meat offal blood or
insects
0.15%
1603
Extracts and juices of meat,
fish or crustaceans, molluscs
or other aquatic invertebrates
160301
Of fish or crustaceans in chilled or
frozen form
Kg 4% 46.3
160399 Others 0.15%
1604
Prepared or preserved fish,
caviar and caviar substitutes
prepared from fish eggs
160401 Surimi analogue product Kg 4% 12.4
160499 Others 0.15%
1605
Crustaceans, molluscs and
other aquatic invertebrates,
prepared or preserved
160501
Shrimp/prawn in frozen form
other than Accelerated Freeze
Dried (AFD)
16050101 Breaded shrimp/prawn Kg 3.5% 23.6
16050199 Others Kg 3.5% 23.6
160502
Accelerated Freeze Dried (AFD)
shrimp / prawn
Kg 2.9% 91
160503 Lobster / Crab Kg 4.4% 82.2
160504
Pasteurised tinned chilled crab
meat
Kg 4.5% 201
160505 Others in chilled or frozen form
16050501 Breaded Squids Kg 4.3% 53.6
16050599 Others in chilled or frozen form Kg 4.3% 53.6
160599 Others 0.15%”;
(iii) in Chapter-42-,
(a) against tariff item 42020103, for the entry in column (5), the entry “74.9” shall
be substituted;
(b) against tariff item 42020201, for the entry in column (5), the entry “251.2”
shall be substituted;
(c) against tariff item 42020204, for the entry in column (5), the entry “144.7”
shall be substituted;
(d) against tariff item 42020301, for the entry in column (5), the entry “78.9” shall
be substituted;
(e) against tariff item 42020402, for the entry in column (5), the entry “33.7” shall
be substituted;
(f) against tariff item 420303, -
(i) for the entries in column (2), the words “Golf Gloves made of leather”
shall be substituted;
(ii) for the entries in column (3), the word “Piece” shall be substituted;
(g) against tariff item 420304, -
(i) for the entries in column (2), the words “Golf Gloves made of leather in
combination with textile materials” shall be substituted;
(ii) for the entry in column (3), the word “Piece” shall be substituted;
(iii) for the entry in column (5), the entry “14.5” shall be substituted;
(h) against tariff item 420310, for the entry in column (5), the entry “36.7” shall
be substituted;
(i) after tariff item 420310 and before tariff item 420399 and the entries relating
thereto, the following tariff items and entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“420311
Sports gloves, other than Golf gloves, made
of leather
Pair 3.6% 14.5
420312
Sports gloves, other than Golf gloves, made
of leather in combination with textile
materials
Pair 3.6% 14.5”;
(iv) in Chapter-63, -
(a) against tariff item 630201, -
(i) for the entry in column (4), the entry “3%” shall be substituted;
(ii) for the entry in column (5), the entry “68.9” shall be substituted;
(b) against tariff item 630202, for the entry in column (4) “2.6%” shall be
substituted;
(v) in Chapter -72, -
(a) for tariff item 7218 and the entries relating thereto, the following tariff items
and entries shall be substituted, namely: -
(1) (2) (3) (4) (5)
“7218
Stainless steel in ingots or other
primary forms; semi-finished products
of stainless steel
721801
Containing at least 12% chromium,
7% nickel and 2% molybdenum
Kg 3.1% 39
721899 Others 1.5%”;
(b) for tariff item 7222 and the entries relating thereto, the following tariff items
and entries shall be substituted, namely: -
(1) (2) (3) (4) (5)
“7222
Other bars and rods of stainless steel;
angles, shapes and sections of
stainless steel
722201
Containing at least 18% nickel, 2%
molybdenum and 1% titanium
Kg 2.1% 28
722299 Others 1.5%”;
(c) after tariff item 722801 and before tariff item 722899 and the entries relating
thereto, the following tariff items and entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“722802
Of alloy steel, containing at least 28%
nickel and 16% cobalt
Kg 2.1% 35
722803
Of alloy steel, containing at least 17%
nickel, 4% molybdenum and 7%
cobalt
Kg 2.3% 70”;
(vi) in Chapter -75, -
(a) for tariff item 7502 and the entries relating thereto, the following tariff items
and entries shall be substituted, namely: -
(1) (2) (3) (4) (5)
“7502 Unwrought nickel
750201
Containing at least 20% chromium,
8% molybdenum and 1% cobalt
Kg
2.4% 78
750299 Others 0.15%”;
(b) for tariff item 7505 and the entries relating thereto, the following tariff items
and entries shall be substituted, namely: -
(1) (2) (3) (4) (5)
“7505 Nickel bars, rods, profiles and wire
750501
Containing at least 18% chromium
and 3% molybdenum
1.3%
750599 Others 0.15%”;
(vii) in Chapter -81, -
(a) for tariff item 8108 and the entries relating thereto, the following tariff items
and entries shall be substituted, namely: -
(1) (2) (3) (4) (5)
“8108
Titanium and articles thereof,
including waste and scrap
810801 Containing at least 78% titanium 1.6%
810899 Others 1.2%”;
(viii) in Chapter -85, -
(a) against tariff item 8526, for the entry in column (4), the entry “1.3%” shall be
substituted;
(ix) in Chapter -87, for tariff item 8710 and the entries relating thereto, the following
tariff items and entries shall be substituted, namely: -
(1) (2) (3) (4) (5)
“8710
Tanks and other armoured fighting
vehicles, motorized, whether or not
fitted with weapons, and parts of such
vehicles
871001 Mine protected vehicle 1.6%
871099 Others 0.5% “;
(x) in Chapter -88, -
(a) against tariff item 8806, for the entry in column (4), the entry “1.7%” shall
be substituted;
(b) for tariff item 8807 and the entries relating thereto, the following tariff
items and entries shall be substituted, namely: -
(1) (2) (3) (4) (5)
“8807
Parts of goods of heading 8801, 8802
or 8806
880701
Gimbal compass for
aircraft/spacecraft
7.6%
880702
Optical bench assembly for
aircraft/spacecraft
10.2%
880703
Turret for MI-17 helicopter
8.3%
880799
Others
1.7%”;
(xi) in Chapter -93, -
(a) for tariff item 9301and the entries relating thereto, the following tariff
items and entries shall be substituted, namely: -
(1) (2) (3) (4) (5)
“9301
Military weapons, other than
revolvers, pistols and the arms of
heading 9307
930101
Towed artillery gun systems
1%
930102
Vehicle mounted artillery gun system
3%
930103
Multi- barrel rocket launchers
1%
930199
Others
0.5%”;
(b) after tariff item 930601 and before tariff item 9307 and the entries relating
thereto, the following tariff items and entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“930602 Missile 0.7%
930699 Others 0.5%”.
2. This notification shall come into force on the 3
rd
day of May, 2024.
(F.No.605/13/2023-DBK)
(Kapil Prajapati)
Under Secretary
Note: The principal notification No. 77/2023- Customs (N. T.), dated the 20
th
October,
2023 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), dated the 20
th
October, 2023 vide number G.S.R 792 (E), dated the 20
th
October, 2023.
