The CBIC vide Notification No. 24/2021-Customs, dated March 31, 2021 has amended Notification No. 52/2017-Customs dated June 30, 2017, that prescribed effective rate of duty on goods specified therein, to make changes consequent to enactment of Finance Act, 2021 w.e.f. April 1, 2021, in a following manner:
- In the Table for Sl. No. 1 and the entries, the following Sl. Nos. and entries has been substituted:
|
Sl. No. |
Chapter or heading or sub–heading or tariff item |
Description of goods | Standard Rate | Additional duty Rate |
Condition No. |
|
1. |
2709 00 10 | Petroleum crude | Re 1 per tonne | – | – |
| 1A. | 2709 00 90 | All goods | Nil | – |
– |
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-tarr2021/cs24-2021.pdf;jsessionid=B654ACE3C399E15E0A6BEE3F10D83507