Syncing of ITC HS 2022 Schedule 1 (Import Policy) with Finance Act 2024 (No.2 of 2024) dated 16.08.2024 reg.

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-02122024-259067 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 4678] NEW DELHI, TUESDAY, NOVEMBER 26, 2024/AGRAHAYANA 5, 1946 MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) (Directorate General of Foreign Trade) NOTIFICATION New Delhi, the 26th November, 2024 No. 40/2024-25 Subject: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act 2024 (No.2 of 2024) dated 16.08.2024 -reg. S.O. 7624(E).—In exercise of powers conferred by Section 3 read with Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (as amended from time to time) read with paragraph 1.02 and 2.01 of the Foreign Trade Policy 2023, the Central Government hereby amends 'ITC (HS) 2022, Schedule-I (Import Policy)' in sync with the Finance Act 2024 (No.2 of 2024) as follows 2. The List of ITC(HS) codes and related Policy Conditions inserted/deleted/amended/split/merged under ITC(HS) 2022, Schedule-I (Import Policy) in sync with the Finance Act, 2024 is annexed herewith (Annexure-I). 3. The amendments in the Section Notes, Chapter-wise Main Notes, Supplementary Notes, Chapter heading, sub-headings and description of ITC (HS) codes in sync with the Finance Act, 2024 are annexed herewith (Annexure- II). 4. The updated ITC (HS) 2022 shall be available on the website of DGFT (https://dgft.gov.in). Effect of this Notification: ITC (HS) 2022, (Schedule-I) Import Policy is amended in sync with the Finance Act, 2024 (No.2 of 2024) dated 16.08.2024. This shall come into force with immediate effect. This issues with the approval of Minister of Commerce & Industry. [F. No.01/89/180/27/AM-21/PC-2[A]/Part-I/E-31913] SANTOSH KUMAR SARANGI, Director General of Foreign Trade & Ex-officio Addl. Secy. ANNEXURE-I Annexure referred to in DGFT Notification No. 40/2024-25 dated 26.11.2024 regarding ‘Indian Trade Classification (Harmonised System) of Import Items, 2022 [ITC (HS), 2022]' +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | ITC (HS) | Item Description | Import Policy | Policy Condition | | Code | | | | +============+=================================================================================================================================+=====================+=================================+ | 19053219 | --- Communion wafers: ---- Other | DELETED | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 190532 | --Waffles and wafers | | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 19059051 | --- Communion wafers:---- Coated with chocolate or containing chocolate | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 19059059 | --- Communion wafers: ---- Other | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 27101933 | --- Blended Aviation turbine fuel | State Trading | Import as per Policy Condition | | | | Enterprise | (5) of Chapter 27. | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 29061100 | --- Cyclanic, cyclenic or cycloterpenic : Menthol | DELETED | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 290611 | -- Menthol | | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 29061110 | ---Menthol:---Natural Menthol | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 29061190 | ---Menthol:---Other | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 29222933 | --- N-methyl-para-aminophenol sulphate (motol), 2,5 dimethoxy aniline, Para acetyl aminophenol (paracetamol), Para cresidine, | DELETED | | | | Picramic acid (T-grade): --- Para acetyl aminophenol (paracetamol) | | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 29242980 | ---Paracetamol | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 38180020 | --- Silicon carbide epitaxial thin film on substrate | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 38180030 | --- Gallium nitride epitaxial thin film on substrate | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 39201093 | --- Armour for ballistic protection | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 39219027 | --- Architectural membrane | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 57032920 | --- Of nylon or other polyamides: ---- 100% polyamide tufted velour, cut pile or loop pile carpet mats with jute, rubber latex | DELETED | | | | or PU foam backing | | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 57032921 | --- 100% polyamide tufted velour, cut pile or loop pile carpet mats :---- With jute, rubber latex or PU foam backing | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 57032922 | --- 100% polyamide tufted velour, cut pile or loop pile carpet mats :---- With ethylene vinyl acetate or vinyl acetate ethylene | Free | | | | or latex coating and/or extruded polyvinyl chloride or thermoplastic polyolefin, with special finishes | | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 57032929 | --- 100% polyamide tufted velour, cut pile or loop pile carpet mats :---- Other | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 57033931 | --- Tufted velour, cut pile or loop pile carpet mats with ethylene vinyl acetate or vinyl acetate ethylene or latex coating | Free | | | | and/or extruded polyvinyl chloride or thermoplastic polyolefin, with special finishes:---- Of 100% polypropylene | | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 57033932 | --- Tufted velour, cut pile or loop pile carpet mats with ethylene vinyl acetate or vinyl acetate ethylene or latex coating | Free | | | | and/or extruded polyvinyl chloride or thermoplastic polyolefin, with special finishes:---- Of 100% polyester | | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 57033933 | --- Tufted velour, cut pile or loop pile carpet mats with ethylene vinyl acetate or vinyl acetate ethylene or latex coating | Free | | | | and/or extruded polyvinyl chloride or thermoplastic polyolefin, with special finishes:---- Of 100% polyethylene | | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 57033939 | --- Tufted velour, cut pile or loop pile carpet mats with ethylene vinyl acetate or vinyl acetate ethylene or latex coating | Free | | | | and/or extruded polyvinyl chloride or thermoplastic polyolefin, with special finishes:---- Other | | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 63079092 | ---- Armour for ballistic protection | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 65061020 | ---- Headgear for ballistic protection | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 69149000 | ---- Other ceramic articles:- Other | DELETED | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 691490 | -Other: | | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 69149010 | ---- Armour for ballistic protection | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 69149090 | ----Other | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 73081000 | --- Bridges and bridge-sections | DELETED | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 730810 | -- Bridges and bridge-sections : | | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 73081010 | --- Portable bridge | Free | Steel tubes for structural | | | | | purposes must conform to IS | | | | | 1161 | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 73081090 | ---Other | Free | Steel tubes for structural | | | | | purposes must conform to IS | | | | | 1161 | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 76109020 | --- Parts of structures, not elsewhere specified | DELETED | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 76109021 | --- Parts of structures, not elsewhere specified :---- Portable bridge | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 76109029 | --- Parts of structures, not elsewhere specified :---- Other | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 84122920 | --- Hydraulic systems for use in goods of Chapter 89 | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 84306900 | --- Other machinery, not self- propelled : -- Other | DELETED | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 843069 | -- Other : | | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 84306910 | --- Mine plough machinery | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 84306990 | --- Other | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 84798980 | --- Machinery for use in goods of Chapter 88 or 89 | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 85371000 | --- For a voltage not exceeding 1,000 V | DELETED | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 853710 | -- For a voltage not exceeding 1,000 V : | | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 85371010 | --- For use in goods of Chapter 88 or 89 or 93 | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 85371090 | --- Other | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 87059000 | --- Other | DELETED | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 870590 | -- Other : | | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 87059010 | --- Lorries (Trucks) fitted with bridging systems | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 87059090 | --- Other | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 87116080 | --- E-bicycle or battery-operated pedal assisted vehicle | Free | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 88073000 | --- Other parts of aeroplanes, helicopters or unmanned aircraft F | DELETED | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 880730 | -- Other parts of aeroplanes, helicopters or unmanned aircraft: | | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 88073010 | --- Of aeroplanes, helicopters | Free | Reconditioned/ second hand parts of goods of | | | | | heading 8801 and 8802 are also free | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 88073020 | --- Of unmanned aircraft | Free | Reconditioned/ second hand parts of goods of | | | | | heading 8801 and 8802 are also free | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 89069000 | --- Warships | DELETED | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 890690 | -- Other: | | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 89069010 | ---- Patrol or surveillance boat, air-cushion vehicle, remote-operated vehicle | Restricted | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 89069090 | ---- Other | Restricted | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 93059900 | --- Other : Other | DELETED | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 930599 | -- Other : | | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 93059910 | ---- Of goods of heading 9304 | Restricted | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ | 93059990 | ---- Other | Restricted | | +------------+---------------------------------------------------------------------------------------------------------------------------------+---------------------+---------------------------------+ ANNEXURE-II Annexure referred to in DGFT Notification No. 40/2024-25 dated 26.11.2024 regarding 'Indian Trade Classification (Harmonised System) of Import Items, 2022 [ITC (HS), 2022]' a) Item Descriptions +------------+-----------------------------------------------------+ | HS Code | Revised Description | +============+=====================================================+ | 84439951 | ----Cartridges or toners, with print head assembly | +------------+-----------------------------------------------------+ | 84439952 | ----Cartridges or toners, without print head assembly | +------------+-----------------------------------------------------+ b) Section Notes, Chapter-wise Main Notes and Supplementary Notes +---------+-------------------+-----------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+ | Chapter | Type | Note No. | Revised Note | +=========+===================+===========+=============================================================================================================================================================================================================================================================================================================================================================================+ | 27 | Supplementary Note| 1 | for the purposes of tariff item 2710 19 33, the term “Blended Aviation turbine fuel" means any Aviation turbine fuel containing by weight 70% or more of Petroleum Oils or Oils obtained from Bituminous Minerals, blended with Synthesized Hydrocarbons conforming to Indian Standards Specification of Bureau of Indian Standards IS 17081:2019.'; | +---------+-------------------+-----------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+ | 29 | Supplementary Note| 1 | For the purposes of tariff item 2906 11 10, the term “Natural Menthol" means an organic compound (C10H20O) which is obtained from the distillation of the Japanese type oil of mint or menthol mint known as Mentha arvensis but does not include those made synthetically through any chemical routes.'; | +---------+-------------------+-----------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+ | 57 | Supplementary Note| 1 | For the purposes of tariff items 5703 29 22, 5703 39 31, 5703 39 32, 5703 39 33 and 5703 39 39, the term "Special Finishes” means process of making the product with any one or more of the following properties such as fire resistant, fire retardant, chemical resistant, anti-static, dust resistant, anti-stain, anti-microbial, anti-odor, UV stabilized, heat resistant, etc.'; | +---------+-------------------+-----------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+ | 87 | Supplementary Note| 1 | For the purposes of tariff item 8711 60 80, the term “E-bicycle or battery operated pedal assisted vehicle” means vehicle equipped with an auxiliary electric motor having a thirty-minute power less than 0.25 kW and maximum speed not exceeding 25 km/h and conforming to the provisions of the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder.'; | +---------+-------------------+-----------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+ Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. AMIT KUMAR Digitally signed by AMIT JAISWAL KUMAR JAISWAL Date: 2024.12.02 14:39:18 +05'30'