Official Gazette Notification Text
Official TranscriptTo be published in the Gazette of India Extraordinary Part-II, Section-3, Sub-Section (II) Government of India Ministry of Commerce & Industry Department of Commerce Directorate General of Foreign Trade Notification No. 40 /2024-25 New Delhi, Dated: 26" November, 2024 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....
To be published in the Gazette of India Extraordinary Part-II, Section-3, Sub-Section (II) Government of India Ministry of Commerce & Industry Department of Commerce Directorate General of Foreign Trade
Notification No. 40 /2024-25 New Delhi, Dated: 26" November, 2024
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. (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 syne 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. (Santosh Kumar Sarangi) Director General of Foreign Trade & Ex-officio Addl. Secretary to the Government of India [File No.01/89/180/27/AM-21/PC-2[A]/Part-I/E-3 1913]ANNEXURE-I Annexure referred to in DGFT Notification No.40/2024-25 dated 26-||- 2024 regarding ‘Indian Trade Classification (Harmonised System) of Import Items, 2022 [ITC (HS), 2022)’ ITC (HS) |Item Description Import Policy Condition Code Policy 19053219 |--- Communion wafers: ---- Other DELETED 190532 _|--Waffles and wafers 19059051 |--- Communion wafers:---- Coated with|Free chocolate or containing chocolate 19059059 |--- Communion wafers: ---- Other Free 27101933 |--- Blended Aviation turbine fuel State Import as per Policy [Trading Condition (5) of Enterprise |Chapter 27.
29061100 |- Cyclanic, cyclenic or cycloterpenic : -/|DELETED + Menthol 290611 —_|-- Menthol 29061110 |--Menthol:---Natural Menthol Free 29061190 |--Menthol:---Other Free 29222933 |-- - N-methyl-para-aminophenol DELETED sulphate (motol), 2,5 dimethoxy aniline, Para acetyl aminophenol
(paracetamol), Para cresidine, Picramic acid (T-grade): ---- Para lacetyl aminophenol (paracetamol) 29242980 |---Paracetamol Free 38180020 |--- Silicon carbide epitaxial thin film on |Free substrate 38180030 |--- Gallium nitride epitaxial thin film on |Free substrate 39201093 |---- Armour for ballistic protection Free 39219027 |---- Architectural membrane Free 57032920 |- Of nylon or other polyamides: --- |DELETED 100% polyamide tufted velour, cut pile lor loop pile carpet mats with jute, rubber latex or PU foam backing 57032921 |--- 100% polyamide tufted velour, cut |Free
pile or loop pile carpet mats :---- With jute, rubber latex or PU foam backing 57032922 |--- 100% polyamide tufted velour, cut |Free
pile or loop pile carpet mats :---- With ethylene vinyl acetate or vinyl acetate ethylene or latex coating and/or extruded polyvinyl chloride or thermoplastic polyolefin, with special finishes57032929 --- 100% polyamide tufted velour, cut Free
pile or loop pile carpet mats :---- Other 57033931 --- Tufted velour, cut pile or loop pile Free carpet mats with ethylene vinyl acetate or vinyl acetate ethylene or latex coating and/or extruded polyvinyl chloride or thermoplastic polyolefin,
With special finishes:---- Of 100% polypropylene 57033932 --- Tufted velour, cut pile or loop pile Free carpet mats with ethylene vinyl acetate or vinyl acetate ethylene or latex coating and/or extruded polyvinyl chloride or thermoplastic polyolefin,
with special finishes:---- Of 100% polyester 57033933 --- Tufted velour, cut pile or loop pile Free carpet mats with ethylene vinyl acetate or vinyl acetate ethylene or latex coating and/or extruded polyvinyl chloride or thermoplastic polyolefin,
with special finishes:---- Of 100% polyethylene 57033939 --- Tufted velour, cut pile or loop pile Free carpet mats with ethylene vinyl acetate or vinyl acetate ethylene or latex coating and/or extruded polyvinyl chloride or thermoplastic polyolefin,
with special finishes:---- Other 163079092 ---- Armour for ballistic protection Free 165061020 --- Headgear for ballistic protection Free 169149000 Other ceramic articles:- Other DELETED 691490 -Other:
169149010 --- Armour for ballistic protection Free 169149090 ---Other Free 173081000 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 DELETED specified 76109021 --- Parts of structures, not elsewhere Free
specified :---- Portable bridge76109029 |--- Parts of structures, not elsewhere |Free
specified :---- Other 84122920 |--- Hydraulic systems for use in goods |Free lof Chapter 89 84306900 |- Other machinery, not self- propelled :|DELETED -- Other 843069 __|-- Other :
84306910 |--- Mine plough machinery Free 84306990 |--- Other Free 84798980 |--- Machinery for use in goods of Free
Chapter 88 or 89 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 |Free 89 or 93 85371090 |--- Other Free 87059000 |- Other DELETED 870590 _|- Other :
87059010 |--- Lorries (Trucks) fitted with bridging |Free systems 87059090 |--- Other Free 87116080 |--- E-bicycle or battery-operated pedal |Free lassisted vehicle 88073000 |- Other parts of aeroplanes, DELETED helicopters or unmanned aircraft F 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- Restricted cushion vehicle, remote-operated vehicle 89069090 |--- Other Restricted 93059900 |- Other : -- Other DELETED 930599 _}-- Other :
93059910 |--- Of goods of heading 9304 Restricted 93059990 |--- Other RestrictedANNEXURE-II Annexure referred to in DGFT Notification No.40/2024-25 dated 26: ||. 2024- regarding ‘Indian Trade Classification (Harmonised System) of Import Items, 2022 [ITC (HS), 2022]? a) Item Descriptions HS Code |Revised Description 8443995 1)----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 Revised Note No. 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 Supplementary conforming to Indian Standards Specification of 27\|Note | Bureau of Indian Standards IS 17081:2019.’;
For the purposes of tariff item 2906 11 10, the term Natural Menthol” means an organic compound
(C10H200) which is obtained from the distillation of |the Japanese type oil of mint or menthol mint known Supplementary las Mentha arvensis but does not include those made 29|Note synthetically through any chemical routes.’;
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- Supplementary stain, anti-microbial, anti-odor, UV stabilized, heat 57|Note resistant, etc.’;
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 land maximum speed not exceeding 25 km/h and conforming to the provisions of the Motor Vehicles Supplementary Act, 1988 (59 of 1988) and the rules made 87|Note thereunder.
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