budget

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-23072024-255664 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 394] NEW DELHI, TUESDAY, JULY 23, 2024/SHRAVANA 1, 1946 4495 GI/2024 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 23rd July, 2024 No. 30/2024-Customs G.S.R. 433(E). — In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), 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. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017, namely:- In the said notification, - I. in the Table, - (1) after S. No. 6B and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: - +-------+------------+-------------------------------------------------------------------------------------------------------------------------------------+-------+-----+-----+ | (1) | (2) | (3) | (4) | (5) | (6) | +=======+============+=====================================================================================================================================+=======+=====+=====+ | "6BA. | 0306 36 | Live SPF Vannamei shrimp (Litopenaeus vannamei) broodstock | 5% | - | - | +-------+------------+-------------------------------------------------------------------------------------------------------------------------------------+-------+-----+-----+ | 6BB. | 0306 36 | Live Black tiger shrimp (Penaeus monodon) broodstock | 5% | - | - | +-------+------------+-------------------------------------------------------------------------------------------------------------------------------------+-------+-----+-----+ | 6BC. | 0306 36 60 | Artemia | Nil | - | - | +-------+------------+-------------------------------------------------------------------------------------------------------------------------------------+-------+-----+-----+ | 6BD. | 0308 90 00 | SPF Polychaete worms | 5% | - | - | +-------+------------+-------------------------------------------------------------------------------------------------------------------------------------+-------+-----+-----+ | 6BE. | 0505 10 | Real Down Filling Material from Duck or Goose, when imported by bona fide exporters for use in the manufacture of textile or leather garments, for export | 10% | - | 9 and 108 | +-------+------------+-------------------------------------------------------------------------------------------------------------------------------------+-------+-----+-----+ | 6BF. | 0511 91 40 | Artemia cysts | Nil | - | -"; | +-------+------------+-------------------------------------------------------------------------------------------------------------------------------------+-------+-----+-----+ (2) after S. No. 32AC and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - +--------+------------+-----------+-------+-----+-----+ | (1) | (2) | (3) | (4) | (5) | (6) | +========+============+===========+=======+=====+=====+ | "32AD. | 1207 99 90 | Shea Nuts | 15% | - | -"; | +--------+------------+-----------+-------+-----+-----+ (3) against S. No. 54A, in column (4), for the entry, the entry "Nil" shall be substituted; (4) after S. No. 54A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - +-------+----------+-------------------------------------------------------------+-------+-----+-----+ | (1) | (2) | (3) | (4) | (5) | (6) | +=======+==========+=============================================================+=======+=====+=====+ | "54B. | 1504 20 | Crude fish oil for use in manufacture of aquatic feed | Nil | - | 9"; | +-------+----------+-------------------------------------------------------------+-------+-----+-----+ (5) against S. No. 80A, in column (4), for the entry, the entry "Nil" shall be substituted; (6) after S. No. 90B and the entries relating thereto, the following S. Nos. and entries shall be inserted with effect from the 1st day of October, 2024, namely: - +------+------------+-----------+-------+-----+-----+ | (1) | (2) | (3) | (4) | (5) | (6) | +======+============+===========+=======+=====+=====+ | "90C. | 2008 19 20 | All goods | 30% | - | - | +------+------------+-----------+-------+-----+-----+ | 90D. | 2008 19 30 | All goods | 30% | - | -"; | +------+------------+-----------+-------+-----+-----+ (7) against S. No. 100A, in column (4), for the entry, the entry "Nil” shall be substituted; (8) after S. No. 104B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - +---------+------------+-----------------------------------------------------------------------------------+-------+-----+-----+ | (1) | (2) | (3) | (4) | (5) | (6) | +=========+============+===================================================================================+=======+=====+=====+ | "104BA. | 2301 10 90 | Insect Meal for use in research and development purposes in aquatic feed manufacturing | 5% | - | 9 and 119"; | +---------+------------+-----------------------------------------------------------------------------------+-------+-----+-----+ (9) against S. No. 104D, in column (4), for the entry, the entry "Nil” shall be substituted; (10) after S. No. 104D and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: - +---------+------------+-------------------------+-------+-----+-----+ | (1) | (2) | (3) | (4) | (5) | (6) | +=========+============+=========================+=======+=====+=====+ | "104DA. | 2309 90 31 | Prawn and shrimps feed | 5% | - | - | +---------+------------+-------------------------+-------+-----+-----+ | 104DB. | 2309 90 39 | Fish feed | 5% | - | -"; | +---------+------------+-------------------------+-------+-----+-----+ (11) against S. No. 104E, in column (4), for the entry, the entry "Nil” shall be substituted; (12) after S. No. 104E and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - +--------+------------+-------------------------------------------------------------------------------------+-------+-----+-----+ | (1) | (2) | (3) | (4) | (5) | (6) | +========+============+=====================================================================================+=======+=====+=====+ | "104F. | 2309 90 90 | Single Cell Protein from Natural Gas for use in research and development purposes in aquatic feed manufacturing | 5% | - | 9 and 119"; | +--------+------------+-------------------------------------------------------------------------------------+-------+-----+-----+ (13) for S. No. 150 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: - +-------+------+-------------------------------------------+-------+-----+-----+ | (1) | (2) | (3) | (4) | (5) | (6) | +=======+======+===========================================+=======+=====+=====+ | "150. | 2710 | Naphtha, for use in the manufacture of fertilisers | Nil | - | 9"; | +-------+------+-------------------------------------------+-------+-----+-----+ (14) S. No. 179 and the entries relating thereto shall be omitted; (15) after S. No. 204 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - +----------+------------+-------------------------------------------------------------------------------------+-------+-----+-----+ | (1) | (2) | (3) | (4) | (5) | (6) | +==========+============+=====================================================================================+=======+=====+=====+ | "204AA. | 2929 10 90 | Methylene Diphenyl Diisocyanate (MDI) for use in the manufacture of Spandex Yarn | 5% | - | 9"; | +----------+------------+-------------------------------------------------------------------------------------+-------+-----+-----+ (16) against S. No. 212A, in column (3), the following proviso shall be inserted at the end, namely:- "Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029.”; (17) against S. No. 213, in column (3), the following proviso shall be inserted at the end, namely:- "Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029."; (18) against S. No. 219A, in column (4), for the entry, the entry "5%" shall be substituted; (19) against S. No. 237, in column (3), for the entry, the following entry shall be substituted, namely: - "The following goods for use in the manufacture of EVA (Ethylene Vinyl