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

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 sync with the Finance Act 2024 (No.2 of 2024) as follows -

Z. 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 syne 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.

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.

NIG wiih (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-31913]

ANNEXURE-I

|Annexure referred to inDGFT Notification No.40/2024-25 dated 26-\|-2024|
|---|
|regarding ‘Indian Trade Classification (Harmonised System) ofImport Items, 2022|
|[ITC (HS), 2022]’|
|Code<br>Policy|
|19053219|-- Communion wafers:---Other<br>[DELETED |<br>190532__|-Wafflesandwafes<br>||<br>ialseer<br>al<br>chocolate<br>or containing chocolate<br>19059059|-- Communion wafers:----Other__[Free<br>|<br>Cd|
|rading<br>Condition (5) of|
|Enterprise<br>|Chapter 27.<br>ere<br>pee|<br>-<br>Menthol<br>290611 |-Menthol<br>|<br>29061110|-Menthol:---NaturalMenthol<br>[Free|<br>29061190|-Menthol:---Other<br>Cire|<br>29222933 |-- - N-methyl-para-aminophenol<br>DELETED|
|sulphate (motol), 2,5 dimethoxy|
|aniline, Para acetyl aminophenol|
|(paracetamol), Para cresidine,|
|Picramic acid (T-grade): ---- Para|
|acetyl<br>aminophenol<br>(paracetamol|
|29242980|---Paracetamol<br>sss<br>CSCédFree@S|<br>Cd<br>aia<br>a<br>substrate<br>a<br>a ee<br>substrate<br>39201093|--- Armourfor ballistic protection __[Free_ |<br>39219027|---Architecturalmembrane_s<br>[Free |<br>57032920<br>|- Of nylon or other polyamides: ---<br>[DELETED|
|100% polyamide tufted velour, cut pile|
|or loop pile carpet mats with jute,|

ee_ |<br>39219027|---Architecturalmembrane_s<br>[Free |<br>57032920<br>|- Of nylon or other polyamides: ---<br>[DELETED|
|100% polyamide tufted velour, cut pile|
|or loop pile carpet mats with jute,|
|rubber latex or PU foam backing|
|57032921<br>|--- 100% polyamide tufted velour, cut<br>|Free|
|pile or loop pile carpet mats :---- With|
|jute, rubber latex or PU foam backing|
|57032922 |--- 100% polyamide tufted velour, cut<br>|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,|
|ithspecialfinishes|

==> picture [1 x 10] intentionally omitted <==

----- Start of picture text -----<br> |<br>----- End of picture text -----<br>

==> picture [453 x 705] intentionally omitted <==

----- Start of picture text -----<br>

|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|57032929||---|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,|
|ith|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,|
|ith|special|finishes:----|Of|100%|
|polyester|

rpet|mats|with|ethylene|vinyl|
|acetate|or|vinyl|acetate|ethylene|or|
|latex|coating|and/or|extruded|polyvinyl|
|chloride|or|thermoplastic|polyolefin,|
|ith|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,|
|ith|special|finishes:----|Of|100%|
|polyethylene|
|57033939||---|Tufted|velour,|cut|pile|or|loop|pile||Free|
|carpet|mats|with|ethylene|viny!|
|acetate|or|vinyl|acetate|ethylene|or|
|latex|coating|and/or|extruded|polyvinyl|
|chloride|or thermoplastic|polyolefin,|
|ith|special|finishes:----|Other|
|63079092 |----|Armour for ballistic|protection|[Free|||
|65061020 |---|Headgear|for ballistic|protection|[Free|||
|69149000|Other|ceramic articles:|Other|[DELETED|||
|691490 _|Other:|CE|
|69149010|-- Armour for ballistic|protection|_—‘|Free_|||
|69149090|---Other73081000|CireS||
|73081073081010|[_|-Bridgesandbridge-sections:]|[Bridges|---|Portableand bridge-sectionsbridge|Ss| [DELETEDFree|||Steel|tubes|for|
|structural|purposes|
|must|conform|to|IS|
|1161|
|73081090||---Other|Free|Steel|tubes|for|
|structural|purposes|
|must|conform|to|IS|
|=|as|pee]1161|
|specified|:----|Portable|bridge|
|il oespecified|a|

----- End of picture text -----<br>

==> picture [453 x 688] intentionally omitted <==

rposes| |must|conform|to|IS| |=|as|pee]1161| |specified|:----|Portable|bridge| |il oespecified|a|

**----- End of picture text -----**<br>


**==> picture [453 x 688] intentionally omitted <==**

**----- Start of picture text -----**<br>
```text
|||||||||
|---|---|---|---|---|---|---|---|
|76109029||---|Parts|of|structures,|not|elsewhere|(|Free|
|specified|:----|Other|
|of|Chapter|89|
|el|el i|
|iliOther|
|843069||-|-|Other:|ss|CT|edC“‘i‘idESC|
|84306910|--Mine|plough machinery|_—s—ssdFree|~—||CCid|
|84306990|--Other|ss|—“(‘;‘;Cs;*;™C*iree|St|||—C“(;rsCSCid|
|Chapter|88|or|89|
|85371000]entalelnotexceeding1,000V|[coe!]|For avoltage|a|DELETEDSOa|||i‘tCCids|
|lialor|93|
|85371090|--89 Other|ss|—“‘CSWCCiFreeaSCT|—C“(sCSCidz|
|87059000+|Other|a|C—“‘;S!!!™©€©6C DELETED|||—“(|tCCsC~‘CidC|
|870590|| Other:|=|tts|eC|
|iia|
|87059090|--—“‘CWOC(Free:SFFCsystems Other|i|||—(s—C—“‘Cids|
|idle|
|assisted|a|
|helicopters|or|unmanned|aircraft|F|
|all|hyvehicle|le|
|helicopters|or|unmanned|aircraft|:|
|all88073010||---|Of aeroplanes,|helicopters|Free|Reconditioned/|
|second|hand|parts|of|
|8801|and|8802|are|
|also|free|
|88073020||---|Of|unmanned|aircraft|Free|Reconditioned/|
|second|hand|parts|of|
|8801|and|8802|are|
|also|free|
|89069000;|Warships|C“‘(CS™!|(DELETED|||
|890690 _|-Other:|ss|:C‘iT|i eCiE|C“(t;SCSC‘sT|
|ae89069010||---remote-operatedPatrol|or|surveillancevehicle|boat,|air-|Restricted|pS|
|89069090|---93059900}|Other|ss|C“‘(CS™C(eStricted||—C(‘C*z”|
|930599||-|Ot|her:--her:|Other=|ss|—“(‘(‘sé‘*dLSSt“‘CLSOOUUUUUUCCSSSC(DELETED [||t—“(‘Cd”|

|surveillancevehicle|boat,|air-|Restricted|pS|
|89069090|---93059900}|Other|ss|C“‘(CS™C(eStricted||—C(‘C*z”|
|930599||-|Ot|her:--her:|Other=|ss|—“(‘(‘sé‘*dLSSt“‘CLSOOUUUUUUCCSSSC(DELETED [||t—“(‘Cd”|
|93059910|---|Of|goods|ofheading|9304|s*[Restricted ||CCid|
|93059990}-- Other|a|—“‘SSCC(RRStricted (OC|

----- End of picture text -----<br>

ANNEXURE-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

b) Section Notes, Chapter-wise Main Notes and Supplementary Notes

|i|ad|ad|
|---|---|---|
|||or the purposes of tariff item 2710 19 33, the term|
|||“Blended Aviation turbine fuel” means any Aviation|
|||urbine fuel containing by weight 70% ormore 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|
|||he Japanese type oil of mint or menthol mint known|
||Supplementary|as Mentha arvensis butdoes not include those made|
||29|Note|1|synthetically<br>through any<br>chemical routes.’;|
|||Forthe 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 ofthe 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|1jresistant, 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|
|||and maximum speed not exceeding 25 km/h and|

attery 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 ofthe MotorVehicles|
||Supplementary|Act, 1988 (59 of 1988) and the rules made|
||87|Note|1jthereunder.’;|