THE CUSTOMS TARIFF ACT 1975 (Notification)
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Body Notification No. 33/2024-CUSTOMS (N.T.), Dated 30th April, 2024

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 20th October, 2023 published vide number G.S.R. 792 (E), dated the 20th 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;

(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 3rd 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 20th October, 2023 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), dated the 20th October, 2023 vide number G.S.R 792 (E), dated the 20th October, 2023.