Notification No. 20/2023-Customs Dated 31st March, 2023
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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 22/2022-Customs, dated the 30th April, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 328 (E), dated the 30th April, 2022, namely :-
In the said notification, -
I. For TABLE I, the following Table shall be substituted, namely: -
"TABLE I
S.No.
Tariff Item
Description
BCD Rate in % (unless otherwise specified)
(1)
(2)
(3)
(4)
1
01012100
All Goods
0
2
01012910
24
3
01012990
4
01013010
5
01013020
6
01013090
7
01019030
8
01019090
9
01022110
10
01022120
11
01022910
12
01022990
13
01023100
14
01023900
15
01029010
16
01029090
17
01031000
18
01039100
19
01039200
20
01041010
21
01041090
22
01042000
23
01051100
01051200
25
01051300
26
01051400
27
01051500
28
01059400
29
01059900
30
01061100
31
01061200
32
01061300
33
01061400
34
01061900
35
01062000
36
01063100
37
01063200
38
01063300
39
01063900
40
01064110
41
01064190
42
01064910
43
01064990
44
01069000
45
02011000
46
02012000
47
02013000
48
02021000
49
02022000
50
02023000
51
02031100
52
02031200
53
02031900
54
02032100
55
02032200
56
02032900
57
02041000
58
02042100
59
02042200
60
02042300
61
02043000
62
02044100
63
02044200
64
02044300
65
02045000
66
02050000
67
02061000
68
02062100
69
02062200
70
02062900
71
02063000
72
02064100
73
02064900
74
02068010
75
02068090
76
02069010
77
02069090
78
02072400
79
02072500
80
02072600
81
02072700
82
02074100
83
02074200
84
02074400
85
02074500
86
02075100
87
02075200
88
02075300
89
02075400
90
02075500
91
02076000
92
02081000
93
02083000
94
02084000
95
02085000
96
02086000
97
02089010
98
02089090
99
02091000
100
02099000
101
02101100
102
02101200
103
02101900
104
02102000
105
02109100
106
02109200
107
02109300
108
02109900
109
03011100
110
03011900
111
03019100
112
03019200
113
03019300
114
03019400
115
03019500
116
03019900
117
03021100
118
03021300
119
03021400
120
03021900
121
03022100
122
03022200
123
03022300
124
03022400
125
03022900
126
03023100
127
03023200
128
03023300
129
03023400
130
03023500
131
03023600
132
03023900
133
03024100
134
03024200
135
03024300
136
03024400
137
03024500
138
03024600
139
03024700
140
03024900
141
03025100
142
03025200
143
03025300
144
03025400
145
03025500
146
03025600
147
03025900
148
03027100
149
03027200
150
03027300
151
03027400
152
03027900
153
03028100
154
03028200
155
03028300
156
03028400
157
03028500
158
03028910
159
03028920
160
03028930
161
03028990
162
03029110
163
03029210
164
03029910
165
03029990
166
03031100
167
03031200
168
03031300
169
03031400
170
03031900
171
03032300
172
03032400
173
03032500
174
03032600
175
03032900
176
03033100
177
03033200
178
03033300
179
03033400
180
03033900
181
03034100
182
03034200
183
03034300
184
03034400
185
03034500
186
03034600
187
03034900
188
03035100
189
03035300
190
03035400
191
03035500
192
03035600
193
03035700
194
03035910
195
03035990
196
03036300
197
03036400
198
03036500
199
03036600
200
03036700
201
03036800
202
03036900
203
03038110
204
03038190
205
03038200
206
03038300
207
03038400
208
03038910
209
03038920
210
03038930
211
03038940
212
03038950
213
03038960
214
03038970
215
03038980
216
03038990
217
03039110
218
03039190
219
03039210
220
03039910
221
03039990
222
03043100
223
03043200
224
03043300
225
03043900
226
03044100
227
03044200
228
03044300
229
03044400
230
03044500
231
03044600
232
03044700
233
03044800
234
03044910
235
03044930
236
03044940
237
03044990
238
03045100
239
03045200
240
03045300
241
03045400
242
03045500
243
03045600
244
03045700
245
03045910
246
03045930
247
03045940
248
03045990
249
03046100
250
03046200
251
03046300
252
03046900
253
03047100
254
03047200
255
03047300
256
03047400
257
03047500
258
03047900
259
03048100
260
03048200
261
03048300
262
03048400
263
03048500
264
03048600
265
03048700
266
03048810
267
03048820
268
03048830
269
03048910
270
03048930
271
03048940
272
03048990
273
03049100
274
03049200
275
03049300
276
03049400
277
03049500
278
03049600
279
03049700
280
03049900
281
03052000
282
03053100
283
03053200
284
03053900
285
03054100
286
03054200
287
03054300
288
03054400
289
03054900
290
03055100
291
03055200
292
03055300
293
03055400
294
03055910
295
03055920
296
03055930
297
03055990
298
03056100
299
03056200
300
03056300
301
03056400
302
03056910
303
03056920
304
03056930
305
03056990
306
03057100
307
03057200
308
03057900
309
03061100
310
03061210
311
03061290
312
03061400
313
03061500
314
03061610
315
03061690
316
03061711
317
03061719
318
03063400
319
03063500
320
03063610
321
03063620
322
03063630
323
03063640
324
03063650
325
03063660
326
03063690
327
03063900
328
03069100
329
03069400
330
03071100
331
03071200
332
03071900
333
03072100
334
03072200
335
03072900
336
03073100
337
03073200
338
03073910
339
03073990
340
03074210
341
03074220
342
03074310
343
03074320
344
03074330
345
03074910
346
03074920
347
03074930
348
03074940
349
03074990
350
03075100
351
03075200
352
03075900
353
03076000
354
03077100
355
03077200
356
03077900
357
03078100
358
03078200
359
03078300
360
03078400
361
03078700
362
03078800
363
03079100
364
03079200
365
03079900
366
03081100
367
03081200
368
03081900
369
03082100
370
03082200
371
03082900
372
03083010
373
03083020
374
03089000
375
03091010
376
03091020
377
03091030
378
03091090
379
03099011
380
03099012
381
03099013
382
03099014
383
03099019
384
03099050
385
03099060
386
03099070
387
03099080
388
03099090
389
04032000
390
04071100
391
04071910
392
04071990
393
04072100
394
04072900
395
04079000
396
04081100
397
04081900
398
04089100
399
04089900
400
04101010
401
04101020
402
04101090
403
04109010
404
04109020
405
04109090
406
05010010
407
05010020
408
05021010
409
05021020
410
05029010
411
05029020
412
05029090
413
05040010
414
05040020
415
05040031
416
05040039
417
05040041
418
05040049
419
05040051
420
05040059
421
05051010
422
05051090
423
05059010
424
05059021
425
05059029
426
05059031
427
05059039
428
05059091
429
05059099
430
05061011
431
05061019
432
05061021
433
05061029
434
05061031
435
05061039
436
05061041
437
05061049
438
05069011
439
05069019
440
05069091
441
05069099
442
05071010
443
05071020
444
05079010
445
05079020
446
05079030
447
05079040
448
05079050
449
05079060
450
05079070
451
05079090
452
05080010
453
05080020
454
05080030
455
05080040
456
05080050
457
05080090
458
05100010
459
05100020
460
05100030
461
05100091
462
05100099
463
05111000
464
05119110
465
05119120
466
05119130
467
05119140
468
05119190
469
05119910
470
05119921
471
05119929
472
05119991
473
05119992
474
05119999
475
06011000
476
06012010
477
06012021
478
06012022
479
06021000
480
06022010
481
06022090
482
06023000
483
06024000
484
06029010
485
06029020
486
06029030
487
06029090
488
06031100
489
06031200
490
06031300
491
06031400
492
06031500
493
06031900
494
06039000
495
06042000
496
06049000
497
07011000
498
07019000
499
07020000
500
07039000
501
07041000
502
07042000
503
07049000
504
07051100
505
07051900
506
07052100
507
07052900
508
07061000
509
07069010
510
07069020
511
07069030
512
07069090
513
07070000
514
07081000
515
07082000
516
07089000
517
07092000
518
07093000
519
07094000
520
07095100
521
07095200
522
07095300
523
07095400
524
07095500
525
07095600
526
07095900
527
07096010
528
07096090
529
07097000
530
07099100
531
07099200
532
07099310
533
07099320
534
07099330
535
07099340
536
07099350
537
07099360
538
07099390
539
07099910
540
07099930
541
07099990
542
07101000
543
07102100
544
07102200
545
07102900
546
07103000
547
07104000
548
07108010
549
07108090
550
07114000
551
07115100
552
07115900
553
07119010
554
07119020
555
07119090
556
07123100
557
07123200
558
07123300
559
07123400
560
07123900
561
07129010
562
07129020
563
07129030
564
07129040
565
07129050
566
07129060
567
07129090
568
07133110
569
07133190
570
07133200
571
07133300
572
07133400
573
07133500
574
07135000
575
07136000
576
07141000
577
07142000
578
07143000
579
07144000
580
07145000
581
07149010
582
07149090
583
08012100
584
08012200
585
08013100
586
08022100
587
08022200
7.5
588
08024100
589
08024200
590
08025100
591
08025200
592
08026100
593
08026200
594
08027000
595
08031010
596
08031090
597
08039010
598
08039090
599
08041010
600
08041020
601
08041030
602
08041090
603
08042010
604
08042090
605
08043000
606
08044000
607
08045010
608
08045021
609
08045022
610
08045023
611
08045024
612
08045025
613
08045026
614
08045027
615
08045028
616
08045029
617
08045030
618
08045040
619
08045090
620
08052900
621
08054000
622
08055000
25.5
623
08059000
624
08071910
625
08071990
626
08072000
627
08083000
628
08084000
629
08091000
630
08092100
631
08092900
632
08093000
633
08094000
634
08101000
635
08102000
636
08103000
637
08104000
638
08105000
639
08106000
640
08107000
641
08109010
642
08109020
643
08109030
644
08109040
645
08109050
646
08109060
647
08109090
12.5
648
08111010
649
08111020
650
08111090
651
08112010
652
08112020
653
08112090
654
08119010
655
08119090
656
08121000
657
08129010
658
08129090
659
08131000
660
08132000
661
08133000
662
08134010
663
08134020
664
08140000
665
09030000
666
09061110
667
09061120
668
09061190
669
09061910
670
09061990
671
09062000
672
09071010
673
09071020
674
09071030
675
09071090
676
09072000
677
09082100
678
09082200
679
09096119
680
09096129
681
09096139
682
09096149
683
09096210
684
09096220
685
09096230
686
09096240
687
09102010
688
09102020
689
09102090
690
09109911
691
09109912
692
09109913
693
09109914
694
09109915
695
09109919
696
09109921
697
09109923
698
09109924
699
09109925
700
09109926
701
09109927
702
09109929
703
09109939
704
09109990
705
10021000
706
10029000
707
10031000
708
10039000
709
10041000
710
10049000
711
10051000
712
10059011
713
10059019
714
10059020
715
10059030
716
10059090
717
10061010
718
10061090
719
10062000
720
10063010
721
10063020
722
10063090
723
10064000
724
10071000
725
10079000
726
10081010
727
10081090
728
10082110
729
10082120
730
10082130
731
10082910
732
10082920
733
10082930
734
10083010
735
10083090
736
10084000
737
10085000
738
10086000
739
10089010
740
10089090
741
11010000
742
11022000
743
11029010
744
11029021
745
11029022
746
11029029
747
11029090
748
11031110
749
11031120
750
11031300
751
11031900
752
11032000
753
11041200
754
11041900
755
11042200
756
11042300
757
11042900
758
11043000
759
11051000
760
11052000
761
11061010
762
11061090
763
11062010
764
11062020
765
11062090
766
11063010
767
11063020
768
11063030
769
11063090
770
11071000
771
11072000
772
11081100
773
11081200
774
11081300
775
11081400
776
11081910
777
11081990
778
11082000
779
11090000
780
12019000
37.5
781
12024110
782
12024190
783
12024210
784
12024220
785
12024290
786
12040090
787
12051000
788
12059000
789
12060010
790
12060090
791
12073090
792
12074090
793
12075090
794
12076090
795
12079910
796
12079920
797
12079930
798
12079940
799
12079990
800
12092100
801
12092200
802
12092300
803
12092400
804
12092500
805
12092910
806
12092990
807
12093000
808
12099110
809
12099120
810
12099140
811
12099150
812
12099160
813
12099170
814
12099190
815
12099910
816
12101000
817
12102000
818
12112000
819
12115000
820
12116000
821
12119011
822
12119012
823
12119013
824
12119014
825
12119021
826
12119022
827
12119023
828
12119024
829
12119025
830
12119026
831
12119029
832
12119031
833
12119032
834
12119033
835
12119039
836
12119041
837
12119042
838
12119043
839
12119045
840
12119047
841
12119048
842
12119049
843
12119050
844
12119060
845
12119070
846
12119091
847
12119092
848
12119093
849
12119094
850
12119095
851
12119096
852
12119099
853
12122110
854
12122190
855
12122910
856
12122990
857
12129100
858
12129200
859
12129300
860
12129400
861
12129910
862
12129920
863
12129990
864
12130000
865
12141000
866
12149000
867
13012000
868
13019011
869
13019012
870
13019013
13.5
871
13019014
872
13019015
873
13019016
874
13019017
875
13019018
876
13019019
877
13019021
878
13019022
879
13019029
880
13019031
881
13019032
882
13019033
883
13019034
884
13019039
885
13019041
886
13019042
887
13019043
888
13019044
889
13019045
890
13019046
891
13019049
892
13019099
893
13021100
894
13021200
895
13021300
896
13021400
897
13021911
898
13021912
899
13021913
900
13021914
901
13021915
902
13021916
903
13021917
904
13021918
905
13021919
906
13021920
907
13021930
908
13021990
909
13022000
910
13023100
911
13023230
912
13023240
913
13023290
914
13023900
915
14011000
916
14012000
917
14019010
918
14019090
919
14042000
920
14049010
921
14049021
922
14049029
923
14049030
924
14049040
925
14049050
926
14049060
927
14049070
928
14049090
929
15011000
930
15012000
931
15019000
932
15021010
933
15021090
934
15029010
935
15029020
936
15029090
937
15030000
938
15041010
939
15041091
940
15041099
941
15042010
942
15042020
943
15042030
944
15042090
945
15043000
946
15050010
947
15050020
948
15050090
949
15060010
950
15060090
951
15079010
952
15079090
953
15081000
954
15089010
955
15089091
956
15089099
957
15092000
958
15093000
959
15094000
960
15099010
961
15099090
962
15101000
963
15109010
964
15109090
965
15119010
966
15119020
967
15119030
968
15119090
969
15121120
970
15121910
971
15121920
972
15121930
973
15121940
974
15121990
975
15122100
976
15122910
977
15122990
978
15131100
979
15131900
980
15132110
981
15132120
982
15132910
983
15132920
984
15132930
985
15132990
986
15141110
987
15141120
988
15141910
989
15141920
990
15141990
991
15149110
992
15149120
993
15149190
994
15149910
995
15149920
996
15149930
997
15149990
998
15151100
999
15151910
1000
15151990
1001
15152100
1002
15152910
1003
15152990
1004
15153010
1005
15153090
1006
15155010
1007
15155091
1008
15155099
1009
15156000
All Goods of other than edible grade
1010
All Goods of edible grade
1011
15159010
1012
15159020
1013
15159030
1014
15159040
1015
15159091
1016
15159099
1017
15161000
1018
15162011
1019
15162019
1020
15162021
1021
15162029
1022
15162031
1023
15162039
1024
15162091
1025
15162099
1026
15163000
All goods of non-edible grade
1027
1028
15171010
1029
15171021
1030
15171022
1031
15171029
1032
15179010
1033
15179030
1034
15179040
1035
15179090
1036
15180011
1037
15180019
1038
15180021
1039
15180029
1040
15180031
1041
15180039
1042
15180040
1043
15200000
1044
15211011
1045
15211019
1046
15211090
1047
15219010
1048
15219020
1049
15219090
1050
15220010
1051
15220020
1052
15220090
1053
16010000
1054
16021000
1055
16022000
1056
16023100
1057
16023200
1058
16023900
1059
16024100
1060
16024200
1061
16024900
1062
16025000
1063
16029000
1064
16030010
1065
16030020
1066
16030090
1067
16041100
1068
16041210
1069
16041290
1070
16041310
1071
16041320
1072
16041410
1073
16041490
1074
16041500
1075
16041600
1076
16041700
1077
16041800
1078
16041900
1079
16042000
1080
16043100
1081
16043200
1082
16051000
1083
16054000
1084
16055100
1085
16055200
1086
16055300
1087
16055400
1088
16055500
1089
16055600
1090
16055700
1091
16055800
1092
16055900
1093
16056100
1094
16056200
1095
16056300
1096
16056900
1097
17021110
1098
17021190
1099
17021910
1100
17021990
1101
17022010
1102
17022090
1103
17023010
1104
17023020
1105
17023031
1106
17023039
1107
17024010
1108
17024020
1109
17024031
1110
17024039
1111
17025000
1112
17026010
1113
17026090
1114
17029010
1115
17029020
1116
17029030
1117
17029040
1118
17029050
1119
17029090
1120
17031000
1121
17039010
1122
17039090
1123
17041000
1124
17049010
1125
17049020
1126
17049030
1127
17049090
1128
18010000
1129
18020000
1130
18031000
1131
18032000
1132
18040000
1133
18050000
1134
18061000
1135
18062000
1136
18063100
1137
18063200
1138
19011010
1139
19011090
1140
19012000
1141
19019010
1142
19019090
1143
19021100
1144
19021900
1145
19022010
1146
19022090
1147
19023010
1148
19023090
1149
19024010
1150
19024090
1151
19030000
1152
19041010
1153
19041020
1154
19041030
1155
19041090
1156
19042000
1157
19043000
1158
19049000
1159
19051000
1160
19052000
1161
19053100
1162
19053211
1163
19053219
1164
19053290
1165
19054000
1166
19059010
1167
19059020
1168
19059030
1169
19059040
1170
19059090
1171
20011000
1172
20019000
1173
20021000
1174
20029000
1175
20031000
1176
20039010
1177
20039090
1178
20041000
1179
20049000
1180
20051000
1181
20052000
1182
20054000
1183
20055100
1184
20055900
1185
20056000
1186
20057000
1187
20058000
1188
20059100
1189
20059900
1190
20060000
1191
20071000
1192
20079100
1193
20079920
1194
20079930
1195
20079940
1196
20079990
1197
20081100
1198
20081910
1199
20081920
1200
20081930
1201
20081940
1202
20081990
1203
20082000
1204
20083010
1205
20083090
1206
20084000
1207
20085000
1208
20086000
1209
20087000
1210
20088000
1211
20089100
1212
20089300
1213
20089700
1214
20089911
1215
20089912
1216
20089913
1217
20089914
1218
20089919
1219
20089991
1220
20089992
1221
20089993
1222
20089994
1223
20091100
1224
20091200
1225
20091900
1226
20092100
1227
20092900
1228
20093100
1229
20093900
1230
20094100
1231
20094900
1232
20095000
1233
20096100
1234
20096900
1235
20097100
1236
20097900
1237
20098100
1238
20098910
1239
20098990
1240
20099000
1241
21021010
1242
21021020
1243
21021090
1244
21022000
1245
21023000
1246
21031000
1247
21032000
1248
21033000
1249
21039010
1250
21039020
1251
21039030
1252
21039040
1253
21039090
1254
21041010
1255
21041090
1256
21042000
1257
21050000
1258
21061000
1259
22011010
1260
22011020
1261
22019010
1262
22019090
1263
22021010
1264
22021020
1265
22021090
1266
22029100
1267
22029910
1268
22029930
1269
22029990
1270
22030000
1271
22071011
1272
22071019
1273
22071090
1274
22072000
1275
22090010
1276
22090020
1277
22090090
1278
23011010
1279
23011090
1280
23012011
1281
23012019
1282
23012090
1283
23021010
1284
23021090
1285
23023000
1286
23024000
1287
23025000
1288
23031000
1289
23032000
1290
23033000
1291
23040010
1292
23040020
1293
23040030
1294
23040090
1295
23050010
1296
23050020
1297
23050090
1298
23061010
1299
23061020
1300
23061030
1301
23061040
1302
23061090
1303
23062010
1304
23062020
1305
23062090
1306
23063010
1307
23063020
1308
23063090
1309
23064100
1310
23064900
1311
23065010
1312
23065020
1313
23065090
1314
23066000
1315
23069011
1316
23069012
1317
23069013
1318
23069014
1319
23069015
1320
23069016
1321
23069017
1322
23069018
1323
23069019
1324
23069021
1325
23069022
1326
23069023
1327
23069024
1328
23069025
1329
23069026
1330
23069027
1331
23069028
1332
23069029
1333
23069030
1334
23069090
1335
23070000
1336
23080000
1337
23091000
1338
23099010
1339
23099020
1340
23099031
1341
23099032
1342
23099039
1343
23099090
1344
24041200
1345
24041900
1346
24049200
1347
24049900
1348
25010010
1349
25010020
1350
25010090
1351
25030010
1352
25030090
1353
25041010
1354
25041020
1355
25041090
1356
25049010
1357
25049090
1358
25051011
1359
25051012
1360
25051019
1361
25051020
1362
25059000
1363
25061010
1364
25061020
1365
25062010
1366
25062020
1367
25062090
1368
25070010
1369
25070021
1370
25070022
1371
25070029
1372
25081010
1373
25081090
1374
25083010
1375
25083020
1376
25083030
1377
25083090
1378
25084010
1379
25084020
1380
25084090
1381
25085010
1382
25085021
1383
25085022
1384
25085023
1385
25085031
1386
25085032
1387
25085039
1388
25086000
1389
25087000
1390
25090000
1391
25101010
1392
25101020
1393
25101030
1394
25101090
1395
25102010
1396
25102020
1397
25102030
1398
25102090
1399
25111010
1400
25111020
1401
25111090
1402
25120010
1403
25120020
1404
25120030
1405
25120090
1406
25131000
1407
25132010
1408
25132020
1409
25132030
1410
25132090
1411
25140000
1412
25151100
1413
25151210
1414
25151220
1415
25151290
1416
25152010
1417
25152090
1418
25161100
1419
25161200
1420
25162000
1421
25169010
1422
25169020
1423
25169090
1424
25171010
1425
25171020
1426
25171090
1427
25172000
1428
25173000
1429
25174100
1430
25174900
1431
25181000
1.5
1432
25182000
1433
25183000
1434
25191000
1435
25199010
1436
25199020
1437
25199030
1438
25199040
1439
25199090
1440
25201010
1441
25201020
1442
25201090
1443
25202010
1444
25202090
1445
25210010
1446
25210090
1447
25221000
1448
25222000
1449
25223000
1450
25231000
1451
25232100
1452
25232910
1453
25232920
1454
25232930
1455
25232940
1456
25232990
1457
25233000
1458
25239010
1459
25239020
1460
25239090
1461
25241010
1462
25249011
1463
25249012
1464
25249013
1465
25249014
1466
25249019
1467
25249021
1468
25249022
1469
25249023
1470
25249024
1471
25249029
1472
25249031
1473
25249032
1474
25249033
1475
25249034
1476
25249039
1477
25249091
1478
25249099
1479
25251010
1480
25251020
1481
25251030
1482
25251040
1483
25251090
1484
25252010
1485
25252020
1486
25252030
1487
25252040
1488
25252050
1489
25252090
1490
25253010
1491
25253020
1492
25253030
1493
25253090
1494
25261010
1495
25261020
1496
25261090
1497
25262000
1498
25280010
1499
25280020
1500
25280030
1501
25280090
1502
25291010
1503
25291020
1504
25292100
1505
25292200
1506
25293000
1507
25301010
1508
25301020
1509
25301090
1510
25302000
1511
25309010
1512
25309020
1513
25309030
1514
25309040
1515
25309050
1516
25309060
1517
25309070
1518
25309091
1519
25309099
1520
26011111
1521
26011112
1522
26011119
1523
26011121
1524
26011122
1525
26011129
1526
26011131
1527
26011139
1528
26011141
1529
26011142
1530
26011143
1531
26011149
1532
26011150
1533
26011190
1534
26011210
1535
26011290
1536
26012000
1537
26020010
1538
26020020
1539
26020030
1540
26020040
1541
26020050
1542
26020060
1543
26020070
1544
26020090
1545
26030000
1546
26040000
1547
26050000
1548
26060010
1549
26060020
1550
26060090
1551
26070000
1552
26080000
1553
26090000
1554
26100010
1555
26100020
1556
26100030
1557
26100040
1558
26100090
1559
26110000
1560
26121000
1561
26122000
1562
26131000
1563
26139000
1564
26140010
1565
26140020
1566
26140031
1567
26140039
1568
26140090
1569
26151000
1570
26159010
1571
26159020
1572
26161000
1573
26169010
1574
26169090
1575
26171000
1576
26179000
1577
26180000
1578
26190010
1579
26190090
1580
26201100
1581
26201910
1582
26201990
1583
26202100
1584
26202910
1585
26202990
1586
26203010
1587
26203090
1588
26204090
1589
26206000
1590
26209100
1591
26209900
1592
26211000
1593
26219000
1594
27011100
1595
27011200
1596
27011910
1597
27011920
1598
27011990
1599
27012010
1600
27012090
1601
27021000
1602
27022000
1603
27030010
1604
27030090
1605
27040010
1606
27040020
1607
27040030
1608
27040040
1609
27040090
1610
27050000
1611
27060010
1612
27060090
1613
27075000
1614
27079100
1615
27079900
1616
27081010
1617
27081090
1618
27082000
1619
27090000
1620
27101221
1621
27101222
1622
27101229
1623
27101231
1624
27101232
1625
27101239
1626
27101241
1627
27101242
1628
27101243
1629
27101244
1630
27101249
1631
27101250
1632
27101290
1633
27101920
1634
27101931
1635
27101932
1636
27101939
1637
27101941
1638
27101942
1639
27101943
1640
27101944
1641
27101949
1642
27101951
1643
27101952
1644
27101953
1645
27101959
1646
27101961
1647
27101969
1648
27101971
1649
27101972
1650
27101973
1651
27101974
1652
27101975
1653
27101976
1654
27101977
1655
27101978
1656
27101979
1657
27101981
1658
27101982
1659
27101983
1660
27101984
1661
27101985
1662
27101986
1663
27101987
1664
27101988
1665
27101989
1666
27101990
1667
27111100
1668
27111200
1669
27111300
1670
27111910
1671
27111920
1672
27111990
1673
27112100
1674
27121010
1675
27121090
1676
27129020
1677
27129030
1678
27131210
1679
27131290
1680
27132000
1681
27141000
1682
27149010
1683
27149020
1684
27149030
1685
27149090
1686
27150010
1687
27150090
1688
27160000
1689
28011000
1690
28012000
1691
28013010
1692
28013020
1693
28020010
1694
28020020
1695
28020030
1696
28030020
1697
28030090
1698
28041000
1699
28042100
1700
28042910
1701
28042990
1702
28043000
1703
28044010
1704
28044090
1705
28045010
1706
28045020
1707
28046100
1708
28046900
1709
28047010
1710
28047030
1711
28048000
1712
28049000
1713
28051100
1714
28051200
1715
28051900
1716
28053000
1717
28054000
1718
28061000
1719
28062000
1720
28070010
1721
28070020
1722
28080010
1723
28080020
1724
28091000
1725
28092020
1726
28100010
1727
28100020
1728
28111100
1729
28111200
1730
28111920
1731
28111930
1732
28111940
1733
28111990
1734
28112110
1735
28112190
1736
28112200
1737
28112910
1738
28112920
1739
28112930
1740
28112940
1741
28112950
1742
28112990
1743
28121100
1744
28121200
1745
28121300
1746
28121400
1747
28121500
1748
28121600
1749
28121700
1750
28121910
1751
28121920
1752
28121930
1753
28121990
1754
28129000
1755
28131000
1756
28139010
1757
28139020
1758
28139090
1759
28141000
1760
28142000
1761
28151190
1762
28152000
1763
28153000
1764
28161010
1765
28161020
1766
28164000
1767
28181000
1768
28182011
1769
28182019
1770
28182090
1771
28183000
1772
28191000
1773
28199000
1774
28201000
1775
28209000
1776
28211010
1777
28211020
1778
28212000
1779
28220010
1780
28220020
1781
28220030
1782
28241010
1783
28241020
1784
28249000
1785
28251010
1786
28251020
1787
28251030
1788
28251040
1789
28251090
1790
28252000
1791
28253010
1792
28253090
1793
28254000
1794
28255000
1795
28256010
1796
28256020
1797
28257010
1798
28257020
1799
28257090
1800
28258000
1801
28259010
1802
28259020
1803
28259040
1804
28259050
1805
28259090
1806
28261200
1807
28261910
1808
28261990
1809
28263000
1810
28269000
1811
28271000
1812
28272000
1813
28273100
1814
28273200
1815
28273500
1816
28273920
1817
28273930
1818
28273940
1819
28273990
1820
28274110
1821
28274190
1822
28274900
1823
28275110
1824
28275120
1825
28275910
1826
28275990
1827
28276010
1828
28276020
1829
28276090
1830
28281010
1831
28281090
1832
28289011
1833
28289019
1834
28289020
1835
28289030
1836
28289040
1837
28289050
1838
28289060
1839
28289090
1840
28291100
1841
28291910
1842
28291920
1843
28291930
1844
28291990
1845
28299010
1846
28299020
1847
28299030
1848
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1849
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1850
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1851
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1852
28311020
1853
28319010
1854
28319020
1855
28321010
1856
28321020
1857
28321090
1858
28322010
1859
28322020
1860
28322090
1861
28323010
1862
28323020
1863
28323090
1864
28331100
1865
28331910
1866
28331920
1867
28331990
1868
28332100
1869
28332210
1870
28332290
1871
28332400
1872
28332500
1873
28332700
1874
28332910
1875
28332930
1876
28332940
1877
28332950
1878
28332990
1879
28333010
1880
28333020
1881
28333030
1882
28333090
1883
28334000
1884
28341010
1885
28341090
1886
28342100
1887
28342910
1888
28342920
1889
28342930
1890
28342990
1891
28351010
1892
28351020
1893
28351090
1894
28352200
1895
28352400
1896
28352500
1897
28352610
1898
28352620
1899
28352690
1900
28352910
1901
28352920
1902
28352930
1903
28352940
1904
28352990
1905
28353100
1906
28353900
1907
28364000
1908
28365000
1909
28366000
1910
28369100
1911
28369200
1912
28369910
1913
28369920
1914
28369930
1915
28369990
1916
28371910
1917
28371920
1918
28371990
1919
28372010
1920
28372020
1921
28372030
1922
28372040
1923
28372050
1924
28372090
1925
28391100
1926
28391900
1927
28399010
1928
28399090
1929
28401100
1930
28401900
1931
28402010
1932
28402090
1933
28403000
1934
28413000
1935
28415010
1936
28415090
1937
28416100
1938
28416900
1939
28417010
1940
28417020
1941
28417090
1942
28418010
1943
28418020
1944
28418090
1945
28419000
1946
28421000
1947
28429010
1948
28429020
1949
28429090
1950
28431010
1951
28431020
1952
28431090
1953
28432100
1954
28432900
1955
28433000
1956
28439011
1957
28439012
1958
28439019
1959
28439020
1960
28441000
1961
28442000
1962
28443010
1963
28443021
1964
28443022
1965
28443023
1966
28443029
1967
28443030
1968
28443090
1969
28444100
1970
28444200
1971
28444300
1972
28444400
1973
28445000
1974
28451000
1975
28452000
1976
28453000
1977
28454000
1978
28459010
1979
28459090
1980
28461010
1981
28461090
1982
28469010
1983
28469020
1984
28469030
1985
28469090
1986
28491000
1987
28492010
1988
28492090
1989
28499010
1990
28499020
1991
28499090
1992
28500010
1993
28500020
1994
28500030
1995
28500041
1996
28500049
1997
28500050
1998
28521000
1999
28529000
2000
28531000
2001
28539010
2002
28539020
2003
28539030
2004
28539040
2005
28539090
2006
29011000
2007
29012100
2008
29012200
2009
29012300
2010
29012400
2011
29012910
2012
29012920
2013
29012930
2014
29012940
2015
29012990
2016
29021100
2017
29021910
2018
29021990
2019
29022000
2020
29023000
2021
29024100
2022
29024200
2023
29024300
2024
29024400
2025
29025000
2026
29026000
2027
29027000
2028
29029010
2029
29029020
2030
29029030
2031
29029040
2032
29029050
2033
29029060
2034
29029090
2035
29031110
6.5
2036
29031120
2037
29031200
2038
29031300
2039
29031400
2040
29031500
2041
29031910
2042
29031920
2043
29031990
2044
29032100
2045
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2046
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2047
29032900
2048
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2049
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2050
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2052
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2054
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2055
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2056
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2057
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2058
29035910
2059
29035990
2060
29036100
2061
29036200
2062
29036900
2063
29037100
2064
29037200
2065
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2066
29037400
2067
29037500
2068
29037610
2069
29037620
2070
29037630
2071
29037711
2072
29037712
2073
29037713
2074
29037721
2075
29037722
2076
29037723
2077
29037724
2078
29037725
2079
29037731
2080
29037732
2081
29037733
2082
29037734
2083
29037735
2084
29037736
2085
29037737
2086
29037790
2087
29037800
2088
29037900
2089
29038100
2090
29038300
2091
29039110
2092
29039120
2093
29039130
2094
29039210
2095
29039221
2096
29039229
2097
29039300
2098
29039400
2099
29039910
2100
29039920
2101
29039930
2102
29039940
2103
29039950
2104
29039960
2105
29039970
2106
29039990
2107
29041010
2108
29041020
2109
29041030
2110
29041090
2111
29042010
2112
29042020
2113
29042030
2114
29042040
2115
29042050
2116
29042060
2117
29042090
2118
29043100
2119
29043200
2120
29043300
2121
29043400
2122
29043500
2123
29043600
2124
29049100
2125
29049910
2126
29049920
2127
29049930
2128
29049940
2129
29049950
2130
29049960
2131
29049970
2132
29049990
2133
29051100
2134
29051210
2135
29051220
2136
29051300
2137
29051410
2138
29051420
2139
29051430
2140
29051490
2141
29051610
2142
29051620
2143
29051690
2144
29051700
2145
29051910
2146
29051990
2147
29052210
2148
29052220
2149
29052230
2150
29052240
2151
29052250
2152
29052290
2153
29052900
2154
29053100
2155
29053200
2156
29053910
2157
29053920
2158
29053990
2159
29054100
2160
29054210
2161
29054290
2162
29054300
2163
29054400
2164
29054500
2165
29054900
2166
29055100
2167
29055900
2168
29061100
2169
29061200
2170
29061310
2171
29061390
2172
29061910
2173
29061990
2174
29062100
2175
29062910
2176
29062920
2177
29062990
2178
29071110
2179
29071190
2180
29071210
2181
29071220
2182
29071290
2183
29071300
2184
29071510
2185
29071590
2186
29071910
2187
29071920
2188
29071930
2189
29071940
2190
29071950
2191
29071990
2192
29072100
2193
29072200
2194
29072300
2195
29072910
2196
29072920
2197
29072930
2198
29072990
2199
29081100
2200
29081900
2201
29089100
2202
29089200
2203
29089910
2204
29089920
2205
29089990
2206
29091100
2207
29091910
2208
29091920
2209
29091990
2210
29092000
2211
29093011
2212
29093012
2213
29093019
2214
29093020
2215
29093030
2216
29093090
2217
29094100
2218
29094300
2219
29094400
2220
29094910
2221
29094920
2222
29094930
2223
29094990
2224
29095010
2225
29095020
2226
29095030
2227
29095040
2228
29095050
2229
29095090
2230
29096000
2231
29101000
2232
29102000
2233
29103000
2234
29104000
2235
29105000
2236
29109000
2237
29110010
2238
29110090
2239
29121100
2240
29121200
2241
29121910
2242
29121920
2243
29121930
2244
29121990
2245
29122100
2246
29122910
2247
29122920
2248
29122930
2249
29122990
2250
29124100
2251
29124200
2252
29124910
2253
29124920
2254
29124930
2255
29124940
2256
29124991
2257
29124999
2258
29125000
2259
29126000
2260
29130010
2261
29130090
2262
29141100
2263
29141200
2264
29141300
2265
29141910
2266
29141990
2267
29142200
2268
29142310
2269
29142320
2270
29142390
2271
29142910
2272
29142921
2273
29142922
2274
29142930
2275
29142940
2276
29142950
2277
29142990
2278
29143100
2279
29143910
2280
29143920
2281
29143930
2282
29143940
2283
29143990
2284
29144000
2285
29145000
2286
29146200
2287
29146910
2288
29146920
2289
29146990
2290
29147100
2291
29147910
2292
29147920
2293
29147930
2294
29147940
2295
29147950
2296
29147990
2297
29151100
2298
29151210
2299
29151290
2300
29151300
2301
29152100
2302
29152400
2303
29152910
2304
29152920
2305
29152930
2306
29152990
2307
29153100
2308
29153200
2309
29153300
2310
29153600
2311
29153910
2312
29153920
2313
29153930
2314
29153940
2315
29153950
2316
29153960
2317
29153970
2318
29153980
2319
29153991
2320
29153992
2321
29153999
2322
29154010
2323
29154020
2324
29154030
2325
29155000
2326
29156010
2327
29156020
2328
29157010
2329
29157020
2330
29157030
2331
29157040
2332
29157050
2333
29157090
2334
29159010
2335
29159040
2336
29159050
2337
29159060
2338
29159070
2339
29159091
2340
29159092
2341
29159093
2342
29159094
2343
29159095
2344
29159099
2345
29161100
2346
29161210
2347
29161290
2348
29161310
2349
29161320
2350
29161400
2351
29161510
2352
29161590
2353
29161600
2354
29161910
2355
29161920
2356
29161930
2357
29161940
2358
29161950
2359
29161960
2360
29161970
2361
29162010
2362
29162090
2363
29163110
2364
29163120
2365
29163130
2366
29163140
2367
29163150
2368
29163160
2369
29163190
2370
29163200
2371
29163400
2372
29163910
2373
29163920
2374
29163930
2375
29163940
2376
29163950
2377
29163960
2378
29163990
2379
29171110
2380
29171120
2381
29171130
2382
29171140
2383
29171190
2384
29171200
2385
29171310
2386
29171390
2387
29171400
2388
29171910
2389
29171920
2390
29171930
2391
29171940
2392
29171950
2393
29171960
2394
29171970
2395
29171990
2396
29172000
2397
29173200
2398
29173300
2399
29173400
2400
29173500
2401
29173600
2402
29173700
2403
29173910
2404
29173920
2405
29173930
2406
29173940
2407
29173950
2408
29173960
2409
29173990
2410
29181110
2411
29181120
2412
29181190
2413
29181200
2414
29181310
2415
29181320
2416
29181390
2417
29181400
2418
29181510
2419
29181520
2420
29181530
2421
29181540
2422
29181550
2423
29181590
2424
29181610
2425
29181620
2426
29181690
2427
29181700
2428
29181800
2429
29181910
2430
29181920
2431
29181930
2432
29181990
2433
29182110
2434
29182120
2435
29182190
2436
29182310
2437
29182320
2438
29182330
2439
29182340
2440
29182390
2441
29182910
2442
29182920
2443
29182930
2444
29182990
2445
29183010
2446
29183020
2447
29183030
2448
29183040
2449
29183050
2450
29183090
2451
29189100
2452
29189910
2453
29189920
2454
29189990
2455
29191000
2456
29199010
2457
29199020
2458
29199030
2459
29199040
2460
29199050
2461
29199090
2462
29201100
2463
29201920
2464
29201990
2465
29202100
2466
29202200
2467
29202300
2468
29202400
2469
29202910
2470
29202920
2471
29202930
2472
29202990
2473
29203000
2474
29209000
2475
29211110
2476
29211190
2477
29211200
2478
29211300
2479
29211400
2480
29211910
2481
29211920
2482
29211990
2483
29212100
2484
29212200
2485
29212910
2486
29212920
2487
29212990
2488
29213010
2489
29213090
2490
29214110
2491
29214120
2492
29214190
2493
29214211
2494
29214212
2495
29214213
2496
29214214
2497
29214215
2498
29214221
2499
29214222
2500
29214223
2501
29214224
2502
29214225
2503
29214226
2504
29214231
2505
29214232
2506
29214233
2507
29214234
2508
29214235
2509
29214236
2510
29214290
2511
29214310
2512
29214320
2513
29214330
2514
29214340
2515
29214350
2516
29214360
2517
29214370
2518
29214380
2519
29214390
2520
29214410
2521
29214490
2522
29214511
2523
29214512
2524
29214513
2525
29214514
2526
29214515
2527
29214516
2528
29214521
2529
29214522
2530
29214523
2531
29214524
2532
29214525
2533
29214526
2534
29214531
2535
29214532
2536
29214533
2537
29214590
2538
29214600
2539
29214910
2540
29214920
2541
29214990
2542
29215110
2543
29215120
2544
29215130
2545
29215140
2546
29215150
2547
29215160
2548
29215170
2549
29215180
2550
29215190
2551
29215910
2552
29215920
2553
29215930
2554
29215940
2555
29215990
2556
29221110
2557
29221190
2558
29221200
2559
29221400
2560
29221500
2561
29221600
2562
29221710
2563
29221720
2564
29221800
2565
29221910
2566
29221990
2567
29222110
2568
29222120
2569
29222130
2570
29222140
2571
29222170
2572
29222180
2573
29222190
2574
29222911
2575
29222912
2576
29222914
2577
29222921
2578
29222923
2579
29222924
2580
29222925
2581
29222926
2582
29222931
2583
29222932
2584
29222933
2585
29222934
2586
29222935
2587
29222936
2588
29222990
2589
29223100
2590
29223900
2591
29224100
2592
29224210
2593
29224220
2594
29224290
2595
29224300
2596
29224400
2597
29224910
2598
29224920
2599
29225011
2600
29225012
2601
29225013
2602
29225014
2603
29225015
2604
29225021
2605
29225022
2606
29225023
2607
29225024
2608
29231000
2609
29232010
2610
29232090
2611
29233000
2612
29234000
2613
29239000
2614
29241100
2615
29241200
2616
29241900
2617
29242110
2618
29242120
2619
29242130
2620
29242190
2621
29242300
2622
29242400
2623
29242500
2624
29242910
2625
29242920
2626
29242930
2627
29242940
2628
29242950
2629
29242960
2630
29251100
2631
29251200
2632
29251900
2633
29252100
2634
29252910
2635
29252990
2636
29261000
2637
29263000
2638
29264000
2639
29269000
2640
29270010
2641
29270090
2642
29280010
2643
29280090
2644
29291010
2645
29291020
2646
29291090
2647
29299010
2648
29299020
2649
29299030
2650
29299040
2651
29299050
2652
29299060
2653
29299090
2654
29302000
2655
29303000
2656
29304000
2657
29306000
2658
29307000
87042300, 87043100,
87043200, 87044100,
87044200, 87044300,
87045100,87045200,
87046000, 87049012, 87049019,87049090
(1) as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or subassemblies, for assembling a complete vehicle, with, -
(a) engine, gearbox and transmission mechanism not in a pre-assembled condition;
(1) incomplete or unfinished, as a knocked down kit containing necessary components, parts or subassemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, contactor, brake system, electric compressor, whether or not individually pre-assembled, with - (a) none of the above components, parts or sub-assemblies interconnected with each other and not mounted on a chassis
87114090, 87115000,
87116010,87116020,
87116030, 87116090, 87119010, 87119090
(1) as a completely knocked down (CKD) kit containing all the necessary components, parts or subassemblies, for assembling a complete vehicle, with,-
(a) engine, gearbox and transmission mechanism not in a pre-assembled condition
(1) incomplete or unfinished, as a knocked down kit containing necessary components, parts or subassemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, brake system, whether or not individually pre-assembled, with-
(a) none of the above components, parts or sub-assemblies interconnected with each other and not mounted on a chassis
II. For TABLE II, the following Table shall be substituted, namely: - "TABLE II
III. For TABLE III, the following Table shall be substituted, namely: -
"TABLE III
71131930, 71131940
IV. In the Annexure, in the Table, for the Condition No. 2 and the entries relating thereto, the following Condition No. and entries shall be substituted, namely: -
(b) The importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017".
2. This notification shall come into force on the 1st day of April, 2023.
[F. No. CBIC-190354/31/2023-TRU]
(Nitish Karnatak)
Under Secretary to the Government of India
Note: The principal notification No. 22/2022-Customs, dated the 30th April, 2022, was published in the Gazette of India, vide number G.S.R. 328(E), dated the 30th April, 2022, and was last amended by notification No. 08/2023- Customs, dated the 1st February, 2023, published in the Gazette of India, vide number G.S.R 73(E), dated 1st February, 2023.