Ch. or Tariff Heading

Product

Change

Ref.

8

Hazelnuts

Duty reduced from 30% to 10%

Notification No. 12/2013-Customs

0802 50 00

Pistachios

Technical change made. New sub-headings would be sub-headings 0802 51 00 and 0802 52 00.

Notification No. 12/2013-Customs

11

De-hulled oat grain

BCD reduced from 30% to 15%

Notification No. 12/2013-Customs

1517 90 20

Peanut butter

Technical change to align with HSN. [Sub-heading 1517 90 20 deleted; peanut butter will fall under sub-heading 2008 11]

Finance Bill, 2013 (Clause 76 read with Third Schedule)

2008 11

Peanut butter

Technical change as above.

Notification No. 12/2013-Customs

1701

Raw sugar, white or refined sugar

It is included in Second Schedule to the Customs Tariff Act, 1975 (Export Schedule) with a tariff rate of 20%. Exemption is however provided.

Thus, raw sugar, white or refined sugar will not attract any export duty. But, in future, exemption may be withdrawn to regulate its export in case of shortage in India.

[Clause 77 read with Fourth Schedule of the Finance Bill, 2013 and notification No 15/2013-Customs]

23

De-oiled rice bran oil cake

It has been exempted

Notification No.15/2013-Customs

26

Bauxite and ilmenite

It is being incorporated in the Second Schedule to the Customs Tariff Act, 1975 (Export Schedule) with a tariff rate of 30%. However, the effective duty is being prescribed at 10% on bauxite (2606 0010 and 2606 0020) and unprocessed ilmenite (2614 0010) and at 5% on upgraded ilmenite (2614 00 20).

[Clause 77 read with Fourth Schedule of the Finance Bill, 2013 and notification No 15/2013-Customs]

27

Bituminous coal

BCD reduced from 5 % to 2 % and CVD from 6 % to 2 %.

Notification No. 12/2013-Customs

27

Steam coal

BCD raised from Nil to 2% and CVD from 1% to 2%.

Notification No. 12/2013-Customs

50

Raw silk

BCD on raw silk is increased from 5% to 15%.

Notification No. 12/2013-Customs

53

Coir Yarn

Technical correction. Product continued to be exempt.

Notification No 15/2013-Customs

71

Pre-forms of precious and semi-precious stones

Basic customs duty reduced from 10% to 2%

Notification No 12/2013-Customs

71

Export cut & polished diamonds (each of 0.25 carat or more)

Present : Under Foreign Trade Policy (paragraph 4A.2.2), an exporter with annual export turnover of Rs. 5 crore for each of the last three years is allowed to export cut & polished diamonds (each of 0.25 carat or more) abroad to any of the designated laboratories/agencies with re-import facility at zero duty within 3 months from the date of export. In this regard, a variance not exceeding +_1mm in height and circumference and not exceeding +_1 cent in weight is allowed between exported and re-imported cut and polished diamonds.

Change : This limit is being revised in respect of height and circumference from +_1 mm to +_0.01 mm. The variation in respect of weight shall remain unchanged.

Notification No. 11/2013-Customs

72

Flat rolled products of iron or non-alloy steel, plated or coated with zinc (sub-headings 7210 30 10, 7210 30 90, 7210 41 00, 7210 49 00, 7212 20 10, 7212 20 90, 7212 30 10 and 7212 30 90)

Restrospective exemption from export duty w.r.e.f. 1-3-2011. Prior thereto, it was exempt from export duty under notification No. 77/2008-Customs.

Clauses 75 and 77 of the Finance Bill, 2013

7314 14 10

Stainless Steel Wire Cloth Stripe for manufacture of catalytic convertors and their parts

Concessional BCD of 5% would be applicable

Notification No 12/2013-Customs

3824 90 90

Wash Coat for manufacture of catalytic convertors and their parts

Concessional BCD of 5% would be applicable

Notification No 12/2013-Customs

84

20 specified machinery for use in the leather industry or footwear industry

BCD reduced from 7.5% to 5%.

Notification No 12/2013-Customs

84

Textile machinery and parts thereo

BCD reduced from 7.5% to 5%.

Notification No 12/2013-Customs

85

Integrated Decoder Receiver, also known as Set Top Box

BCD increased from 5% to 10%

Notification No 12/2013-Customs

85

LCD and LED TV Panels of 19" and above

These are already exempt.

It is clarified that LCD and LED TV Panels and LCD and LED TV Modules are one and the same thing for the purpose of exemption under this notification

Notification No 12/2013-Customs

85

Goods required for manufacture of Solar cells and solar modules

All goods including chemicals and electronic parts required for the manufacture of solar cells whether or not assembled in modules or panels are exempted by way of clarification.

Notification No 12/2013-Customs

87

Identified parts of hybrid and electric vehicles

Validity period of exemption extended by two more years up to 31st March, 2015.

Notification No 12/2013-Customs

87

Lithium ion automotive battery for manufacture of lithium ion battery packs for supply to the manufacturers of hybrid and electric vehicles

They have been exempted from BCD

Notification No 12/2013-Customs

87

Cars and other motor vehicles, new

Present BCD : 75%, for such vehicles with FOB more than US $ 40,000 and with engine capacity –

(i)  more than 3000 cc for petrol-run vehicles and

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