Seeks to amend notification no. 82/2017-Customs to align with HSN 2022 w.e.f. 1.1.2022- Notification No. 56/2021-Customs
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 in the Ministry of Finance (Department of Revenue), No. 82/2017-Customs, dated the 27th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1341(E), dated the 27th October, 2017, namely :-
In the said notification, in the Table, –
(i) against serial number 116, in column (2), for the entry, the entry “5703 21, 5703 29” shall be substituted;
(ii) against serial number 117, in column (2), for the entry, the entry “5703 31, 5703 39” shall be substituted;
(iii) against serial number 136, in column (2), for the entry, the entry “5802 10 10” shall be substituted;
(iv) against serial number 137, in column (2), for the entry, the entry “5802 10 20, 5802 10 30, 5802 10 40, 5802 10 50, 5802 10 60, 5802 10 90” shall be substituted;
(v) for serial number 213 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:-
| “213A | 6201 20 10 | All goods | 20% or Rs 385 per piece, whichever is higher |
| 213B | 6201 20 90 | All goods | 20% or Rs 220 per piece, whichever is higher |
| 213C | 6201 30 10 | All goods | 20% or Rs 385 per piece, whichever is higher |
| 213D | 6201 30 90 | All goods | 20% or Rs 210 per piece, whichever is higher |
| 213E | 6201 40 10 | All goods | 20% or Rs 320 per piece, whichever is higher |
| 213F | 6201 40 90 | All goods | 20% or Rs 180 per piece, whichever is higher |
| 213G | 6201 90 10 | All goods | 20% |
| 213H | 6201 90 90 | All goods | 20%”; |
(vi) serial numbers 214 to 219 and the entries relating thereto shall be omitted;
(vii) for serial number 220 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:-
| “220A | 6202 20 10 | All goods | 20% or Rs 385 per piece, whichever is higher |
| 220B | 6202 20 90 | All goods | 20% or Rs 220 per piece, whichever is higher |
| 220C | 6202 30 10 | All goods | 20% or Rs 210 per piece, whichever is higher |
| 220D | 6202 30 90 | All goods | 20% or Rs 160 per piece, whichever is higher |
| 220E | 6202 40 10 | All goods | 20% or Rs 385 per piece, whichever is higher |
| 220F | 6202 40 90 | All goods | 20% or Rs 220 per piece, whichever is higher |
| 220G | 6202 90 10 | All goods | 20% |
| 220H | 6202 90 90 | All goods | 20%”; |
(viii) serial numbers 221 to 227 and the entries relating thereto shall be omitted.
- This notification shall come into force from the 1st day of January, 2022.
Note: – The principal notification No. 82/2017-Customs, dated the 27th October, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1341(E), dated the 27th October, 2017, and was last amended vide notification No. 15/2021 – Customs, dated the 1st February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 73(E), dated the1st February, 2021.
