19/2023-Customs : Seeks to give effect to the 3rd tranche of India Mauritius CECPA

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 19/2023-Customs New Delhi, the 31st March, 2023 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), 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, Ministry of Finance (Department of Revenue), No.25/2021-Customs, dated the 31st March, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 241 (E), dated the 31st March, 2021, namely :- In the said notification, - I. For TABLE 1, the following Table shall be substituted, namely: - “TABLE 1 S.No. Tariff Item digit Description Rate in % (unless otherwise specified) (1) (2) (3) (4) 1. 3023900 All goods 12.00% 2. 3028990 All goods 15.00% 3. 3034300 All goods 17.10% 4. 3034400 All goods 12.00% 5. 3034600 All goods 12.00% 6. 3035700 All goods 12.00% 7. 3038300 All goods 12.00% 8. 3038990 All goods 17.10% 9. 3049900 All goods 21.00% 10. 3054900 All goods 0.00% 11. 3056990 All goods 17.10% 12. 6031100 All goods 42.00% 13. 6031200 All goods 42.00% 14. 6031300 All goods 42.00% 15. 6031400 All goods 42.00% 16. 6031500 All goods 42.00% 17. 15041010 All goods 21.00% 18. 15041091 All goods 21.00% 19. 15041099 All goods 21.00% 20. 15042010 Fish Body Oil (Crude) 21.00% 21. 15042020 Fish Body Oil (Refined) having following quality parameters: (i) Free Fatty Acids < 21.00% 0.10% (as Oleic Acid); (ii)Moisture < 0.5%; (iii) Perozide value (PV) <10 milli equivalent/kg of oil; (iv) Eicosapentaenoic Acid EPA + Docosaphexaenoic Acid DHA 5-15% 22. 15042090 All goods 21.00% 23. 17031000 All goods 21.00% 24. 19019010 All goods 0.00% 25. 19019090 All goods 0.00% 26. 19021100 All goods 0.00% 27. 19021900 All goods 21.00% 28. 19022010 All goods 0.00% 29. 19022090 All goods 0.00% 30. 19023010 All goods 0.00% 31. 19023090 All goods 0.00% 32. 19053100 All goods 31.50% 33. 19053211 All goods 31.50% 34. 19053219 All goods 31.50% 35. 19053290 All goods 31.50% 36. 19059010 All goods 17.10% 37. 19059020 All goods 17.10% 38. 19059030 All goods 17.10% 39. 19059040 All goods 17.10% 40. 19059090 All goods 17.10% 41. 20019000 All goods 0.00% 42. 20071000 All goods 0.00% 43. 20079910 All goods 12.00% 44. 20079920 All goods 12.00% 45. 20079930 All goods 12.00% 46. 20079940 All goods 12.00% 47. 20079990 All goods 12.00% 48. 20082000 All goods 12.00% 49. 20089911 All goods 19.30% 50. 20089912 All goods 19.30% 51. 20089913 All goods 19.30% 52. 20089914 All goods 19.30% 53. 20089919 All goods 19.30% 54. 20089991 All goods 19.30% 55. 20089992 All goods 19.30% 56. 20089993 All goods 19.30% 57. 20089994 All goods 19.30% 58. 20089999 All goods 19.30% 59. 21069011 All goods 120.00% 60. 21069019 All goods 120.00% 61. 21069040 All goods 120.00% 62. 21069050 All goods 120.00% 63. 21069060 All goods 120.00% 64. 21069070 All goods 120.00% 65. 21069080 All goods 120.00% 66. 21069091 All goods 120.00% 67. 21069092 All goods 120.00% 68. 21069099 All goods 120.00% 69. 22021010 All goods 12.00% 70. 22021020 All goods 12.00% 71. 22021090 All goods 12.00% 72. 22072000 All goods 12.00% 73. 22090010 All goods 0.00% 74. 22090020 All goods 0.00% 75. 22090090 All goods 0.00% 76. 24049100 All goods 120.00% 77. 30049011 All goods 7.00% 78. 30049012 All goods 7.00% 79. 30049013 All goods 7.00% 80. 30049014 All goods 7.00% 81. 30049015 All goods 7.00% 82. 30049021 All goods 7.00% 83. 30049022 All goods 7.00% 84. 30049023 All goods 7.00% 85. 30049024 All goods 7.00% 86. 30049025 All goods 7.00% 87. 30049026 All goods 7.00% 88. 30049027 All goods 7.00% 89. 30049029 All goods 7.00% 90. 30049031 All goods 7.00% 91. 30049032 All goods 7.00% 92. 30049033 All goods 7.00% 93. 30049034 All goods 7.00% 94. 30049035 All goods 7.00% 95. 30049036 All goods 7.00% 96. 30049039 All goods 7.00% 97. 30049041 All goods 7.00% 98. 30049042 All goods 7.00% 99. 30049043 All goods 7.00% 100. 30049044 All goods 7.00% 101. 30049045 All goods 7.00% 102. 30049046 All goods 7.00% 103. 30049047 All goods 7.00% 104. 30049048 All goods 7.00% 105. 30049049 All goods 7.00% 106. 30049051 All goods 7.00% 107. 30049052 All goods 7.00% 108. 30049053 All goods 7.00% 109. 30049054 All goods 7.00% 110. 30049055 All goods 7.00% 111. 30049056 All goods 7.00% 112. 30049057 All goods 7.00% 113. 30049058 All goods 7.00% 114. 30049059 All goods 7.00% 115. 30049061 All goods 7.00% 116. 30049062 All goods 7.00% 117. 30049063 All goods 7.00% 118. 30049064 All goods 7.00% 119. 30049065 All goods 7.00% 120. 30049066 All goods 7.00% 121. 30049067 All goods 7.00% 122. 30049069 All goods 7.00% 123. 30049071 All goods 7.00% 124. 30049072 All goods 7.00% 125. 30049073 All goods 7.00% 126. 30049074 All goods 7.00% 127. 30049075 All goods 7.00% 128. 30049076 All goods 7.00% 129. 30049077 All goods 7.00% 130. 30049079 All goods 7.00% 131. 30049081 All goods 7.00% 132. 30049082 All goods 7.00% 133. 30049083 All goods 7.00% 134. 30049084 All goods 7.00% 135. 30049085 All goods 7.00% 136. 30049086 All goods 7.00% 137. 30049087 All goods 7.00% 138. 30049088 All goods 7.00% 139. 30049089 All goods 7.00% 140. 30049091 All goods 7.00% 141. 30049092 All goods 7.00% 142. 30049093 All goods 7.00% 143. 30049094 All goods 7.00% 144. 30049095 All goods 7.00% 145. 30049096 All goods 7.00% 146. 30049099 All goods 7.00% 147. 30051010 All goods 0.00% 148. 30051090 All goods 0.00% 149. 30059010 All goods 0.00% 150. 30059020 All goods 0.00% 151. 30059030 All goods 0.00% 152. 30059040 All goods 0.00% 153. 30059050 All goods 0.00% 154. 30059060 All goods 0.00% 155. 30059070 All goods 0.00% 156. 30059090 All goods 0.00% 157. 30064000 All goods 0.00% 158. 32081010 All goods 0.00% 159. 32081020 All goods 0.00% 160. 32081030 All goods 0.00% 161. 32081090 All goods 0.00% 162. 32082010 All goods 4.00% 163. 32082020 All goods 0.00% 164. 32082030 All goods 4.00% 165. 32082090 All goods 4.00% 166. 32089011 All goods 4.00% 167. 32089019 All goods 4.00% 168. 32089021 All goods 0.00% 169. 32089022 All goods 4.00% 170. 32089029 All goods 4.00% 171. 32089030 All goods 4.00% 172. 32089041 All goods 4.00% 173. 32089049 All goods 4.00% 174. 32089050 All goods 0.00% 175. 32089090 All goods 4.00% 176. 32091010 All goods 4.00% 177. 32091090 All goods 0.00% 178. 32099010 All goods 0.00% 179. 32099020 All goods 0.00% 180. 32099090 All goods 0.00% 181. 34011110 All goods 0.00% 182. 34011120 All goods 0.00% 183. 34011190 All goods 0.00% 184. 34011911 All goods 7.00% 185. 34011919 All goods 7.00% 186. 34011920 All goods 7.00% 187. 34011930 All goods 7.00% 188. 34011941 All goods 7.00% 189. 34011942 All goods 7.00% 190. 34011990 All goods 7.00% 191. 34012000 All goods 7.00% 192. 34013011 All goods 0.00% 193. 34013012 All goods 0.00% 194. 34013019 All goods 0.00% 195. 34013090 All goods 0.00% 196. 34024900 All goods 0.00% 197. 34025000 All goods 0.00% 198. 34029011 All goods 7.00% 199. 34029012 All goods 7.00% 200. 34029019 All goods 7.00% 201. 34029020 All goods 0.00% 202. 34029030 All goods 7.00% 203. 34029041 All goods 0.00% 204. 34029042 All goods 0.00% 205. 34029049 All goods 7.00% 206. 34029051 All goods 0.00% 207. 34029052 All goods 7.00% 208. 34029059 All goods 7.00% 209. 34029091 All goods 7.00% 210. 34029092 All goods 0.00% 211. 34029099 All goods 7.00% 212. 39172110 All goods 0.00% 213. 39172190 All goods 0.00% 214. 39172200 All goods 0.00% 215. 39172310 All goods 0.00% 216. 39172390 All goods 0.00% 217. 39172910 All goods 0.00% 218. 39172920 All goods 0.00% 219. 39172930 All goods 0.00% 220. 39172940 All goods 0.00% 221. 39172950 All goods 0.00% 222. 39172990 All goods 0.00% 223. 39173910 All goods 0.00% 224. 39173920 All goods 0.00% 225. 39173990 All goods 0.00% 226. 39174000 All goods 7.00% 227. 39191000 All goods 7.00% 228. 39199010 All goods 7.00% 229. 39199020 All goods 8.50% 230. 39199090 All goods 12.00% 231. 39201011 All goods 8.50% 232. 39201012 All goods 8.50% 233. 39201019 All goods 8.50% 234. 39201091 All goods 7.00% 235. 39201092 All goods 7.00% 236. 39201099 All goods 7.00% 237. 39211100 All goods 7.00% 238. 39211900 All goods 0.00% 239. 39231010 All goods 9.00% 240. 39231020 All goods 9.00% 241. 39231030 All goods 9.00% 242. 39231040 All goods 9.00% 243. 39231090 All goods 9.00% 244. 39232100 All goods 10.50% 245. 39232990 All goods 12.00% 246. 39233010 All goods 12.00% 247. 39233090 All goods 9.00% 248. 39235010 All goods 9.00% 249. 39235090 All goods 9.00% 250. 39239010 All goods 9.00% 251. 39239020 All goods 9.00% 252. 39239090 All goods 9.00% 253. 39269010 All goods 9.00% 254. 39269021 All goods 9.00% 255. 39269029 All goods 9.00% 256. 39269031 All goods 9.00% 257. 39269039 All goods 9.00% 258. 39269041 All goods 9.00% 259. 39269049 All goods 9.00% 260. 39269051 All goods 9.00% 261. 39269059 All goods 9.00% 262. 39269061 All goods 9.00% 263. 39269069 All goods 9.00% 264. 39269071 All goods 9.00% 265. 39269079 All goods 9.00% 266. 39269080 All goods 9.00% 267. 39269091 All goods 9.00% 268. 39269099 All goods 9.00% 269. 42021910 All goods 10.50% 270. 42021920 All goods 9.00% 271. 42021930 All goods 9.00% 272. 42021940 All goods 9.00% 273. 42021950 All goods 9.00% 274. 42021960 All goods 9.00% 275. 42021990 All goods 9.00% 276. 42022110 All goods 9.00% 277. 42022120 All goods 9.00% 278. 42022190 All goods 9.00% 279. 42022910 All goods 9.00% 280. 42022990 All goods 9.00% 281. 42023110 All goods 9.00% 282. 42023120 All goods 9.00% 283. 42023190 All goods 9.00% 284. 42029100 All goods 9.00% 285. 42029200 All goods 9.00% 286. 42029900 All goods 9.00% 287. 42031010 All goods 7.00% 288. 42031090 All goods 7.00% 289. 42050011 All goods 8.50% 290. 42050019 All goods 8.50% 291. 42050020 All goods 8.50% 292. 42050090 All goods 8.50% 293. 44209010 All goods 7.00% 294. 44209090 All goods 7.00% 295. 48192010 All goods 5.70% 296. 48192020 All goods 5.70% 297. 48192090 All goods 5.70% 298. 48196000 All goods 5.70% 299. 48219010 All goods 7.00% 300. 48219090 All goods 7.00% 301. 49019900 All goods 7.00% 302. 49119910 All goods 0.00% 303. 49119920 All goods 0.00% 304. 49119990 All goods 0.00% 305. 52051110 All goods 14.00% 306. 52054410 All goods 14.00% 307. 52081230 All goods 13.00% 308. 52081990 All goods 17.50% 309. 52082990 All goods 19.00% 310. 52083990 All goods 19.00% 311. 52084230 All goods 19.00% 312. 52084929 All goods 17.50% 313. 52085990 All goods 13.00% 314. 52102990 All goods 19.00% 315. 52111110 All goods 10.00% 316. 52111900 All goods 17.50% 317. 52112010 All goods 19.00% 318. 52113990 All goods 19.00% 319. 52114130 All goods 19.00% 320. 52114200 All goods 19.00% 321. 52114330 All goods 19.00% 322. 52114990 All goods 19.00% 323. 52115110 All goods 19.00% 324. 52115220 All goods 19.00% 325. 52115990 All goods 19.00% 326. 54083300 All goods 19.00% 327. 55161200 All goods 19.00% 328. 60024000 All goods 10.00% 329. 60029000 All goods 10.00% 330. 60032000 All goods 10.00% 331. 60041000 All goods (of artificial fibres) 14.30% 332. 60062200 All goods 14.30% 333. 60063200 All goods 14.30% 334. 63021010 All goods 17.50% 335. 63021090 All goods 17.50% 336. 63022110 All goods 13.00% 337. 63022190 All goods 19.00% 338. 63022200 All goods 13.00% 339. 63022900 All goods 17.50% 340. 63024010 All goods 17.50% 341. 63024020 All goods 17.50% 342. 63024030 All goods 17.50% 343. 63024040 All goods 17.50% 344. 63024090 All goods 17.50% 345. 63025110 All goods 17.50% 346. 63025190 All goods 17.50% 347. 63041100 All goods 17.50% 348. 63041910 All goods 17.50% 349. 63041920 All goods 10.00% 350. 63041930 All goods 19.00% 351. 63041940 All goods 17.50% 352. 63041990 All goods 19.00% 353. 63049110 All goods 0.00% 354. 63049120 All goods 17.50% 355. 63049190 All goods 17.50% 356. 63049211 All goods 17.50% 357. 63049219 All goods 17.50% 358. 63049221 All goods 17.50% 359. 63049229 All goods 17.50% 360. 63049231 All goods 17.50% 361. 63049239 All goods 17.50% 362. 63049241 All goods 17.50% 363. 63049249 All goods 17.50% 364. 63049250 All goods 17.50% 365. 63049260 All goods 17.50% 366. 63049270 All goods 17.50% 367. 63049281 All goods 17.50% 368. 63049289 All goods 17.50% 369. 63049291 All goods 17.50% 370. 63049299 All goods 17.50% 371. 63049300 All goods 13.00% 372. 63049910 All goods 17.50% 373. 63049991 All goods 17.50% 374. 63049992 All goods 17.50% 375. 63049999 All goods 17.50% 376. 65050090 All goods 0.00% 377. 70159010 All goods 7.00% 378. 70159020 All goods 7.00% 379. 70159090 All goods 7.00% 380. 71023910 All goods 7.00% 381. 71023990 All goods 7.00% 382. 71049900 All goods 0.00% 383. 71131950 All goods 15.50% 384. 71131960 All goods 15.50% 385. 71141110 All goods 15.50% 386. 71141120 All goods 15.50% 387. 71141920 All goods 15.50% 388. 71141930 All goods 15.50% 389. 71142020 All goods 15.50% 390. 71142030 All goods 15.50% 391. 71159010 All goods 7.00% 392. 71159090 All goods 7.00% 393. 71161000 All goods 7.00% 394. 71162000 All goods 7.00% 395. 71171910 All goods 15.50% 396. 71171920 All goods 15.50% 397. 71171990 All goods 15.50% 398. 71179010 All goods 15.50% 399. 71179090 All goods 15.50% 400. 73069011 All goods 6.00% 401. 73069019 All goods 6.00% 402. 73069090 All goods 6.00% 403. 76101000 All goods 4.00% 404. 85340000 All goods 0.00% 405. 85365010 All goods 7.00% 406. 85365020 All goods 7.00% 407. 85365090 All goods 7.00% 408. 85369010 All goods 7.00% 409. 85369020 All goods 7.00% 410. 85369030 All goods 7.00% 411. 85369090 All goods 7.00% 412. 88040010 All goods 0.00% 413. 88040020 All goods 0.00% 414. 90014010 All goods 0.00% 415. 90014090 All goods 0.00% 416. 90015000 All goods 0.00% 417. 90031100 All goods 0.00% 418. 90031900 All goods 0.00% 419. 90039000 All goods 0.00% 420. 90041000 All goods 0.00% 421. 90049010 All goods 0.00% 422. 90049020 All goods 0.00% 423. 90049090 All goods 0.00% 424. 90182000 All goods 0.00% 425. 90183100 All goods 0.00% 426. 90183210 All goods 0.00% 427. 90183220 All goods 0.00% 428. 90183230 All goods 0.00% 429. 90183290 All goods 0.00% 430. 90183910 All goods 0.00% 431. 90183920 All goods 0.00% 432. 90183930 All goods 0.00% 433. 90183990 All goods 0.00% 434. 90185010 All goods 0.00% 435. 90185020 All goods 0.00% 436. 90185030 All goods 0.00% 437. 90185090 All goods 0.00% 438. 90189011 All goods 5.30% 439. 90189012 All goods 5.30% 440. 90189019 All goods 5.30% 441. 90189021 All goods 5.30% 442. 90189022 All goods 5.30% 443. 90189023 All goods 5.30% 444. 90189024 All goods 5.30% 445. 90189025 All goods 5.30% 446. 90189029 All goods 5.30% 447. 90189031 All goods 5.30% 448. 90189032 All goods 5.30% 449. 90189041 All goods 5.30% 450. 90189042 All goods 5.30% 451. 90189043 All goods 5.30% 452. 90189044 All goods 5.30% 453. 90189091 All goods 5.30% 454. 90189092 All goods 5.30% 455. 90189093 All goods 5.30% 456. 90189094 All goods 5.30% 457. 90189095 All goods 5.30% 458. 90189096 All goods 5.30% 459. 90189097 All goods 5.30% 460. 90189098 All goods 5.30% 461. 90189099 All goods 5.30% 462. 90212900 All goods 3.00% 463. 91031000 All goods 8.00% 464. 91052900 All goods 14.30% 465. 91081100 All goods 0.00% 466. 91081900 All goods 0.00% 467. 91089000 All goods 0.00% 468. 91091010 All goods 5.70% 469. 91091090 All goods 5.70% 470. 91099000 All goods 5.70% 471. 91118000 All goods 0.00% 472. 91131000 All goods 0.00% 473. 91132010 All goods 0.00% 474. 91132090 All goods 0.00% 475. 91139010 All goods 7.00% 476. 91139090 All goods 7.00% 477. 91149040 All goods 0.00% 478. 91143010 All goods 7.00% 479. 91143020 All goods 7.00% 480. 91149030 All goods 0.00% 481. 91149091 All goods 0.00% 482. 91149092 All goods 0.00% 483. 95030010 All goods 14.00% 484. 95030020 All goods 14.00% 485. 95030030 All goods 14.00% 486. 95030090 All goods 14.00% 487. 96033010 All goods 4.00% 488. 96033020 All goods 4.00% 489. 96033090 All goods 4.00% 490. 96180000 All goods 4.00%”; II. For TABLE 2, the following Table shall be substituted, namely: - “TABLE 2 S. No HS 8 digit Description Extent of tariff concessions (percentage of the applied rate of duty) (1) (2) (3) (4) 1. 22087011 All goods 30% 2. 22087012 All goods 30% 3. 22087091 All goods 30% 4. 22087092 All goods 30% 5. 22089011 All goods 30% 6. 22089012 All goods 30% 7. 22089019 All goods 30% 8. 22089091 All goods 30% 9. 22089092 All goods 30% 10. 22089099 All goods 30%”; III. In TABLE 4, against S.No. 7, in column (4), for the entry, the entry “40,000 tons” shall be substituted. 2. This notification shall come into force on the 1st day of April, 2023. [F. No. CBIC-190354/49/2021-TRU] (Nitish Karnatak) Under Secretary to the Government of India Note: The principal notification No. 25/2021-Customs, dated the 31st March, 2021 was published in the Gazette of India, vide number G.S.R. 241(E), dated the 31st March, 2021 and was last amended by notification No. 51/2022- Customs, dated the 28th September, 2022, published in the Gazette of India, vide number G.S.R 736(E), dated the 28th September, 2022.