Question 16 As per finance bill 2018 , bcd on the chapter heading(39269099) under customs will be 15% but i could not find notification for such change.

whereas in notification 22/2018 dated 02.02.18 this chapter heading is showing rate @ 10%

Please clarify as on today which rate is applicable


Answer We would like to inform you that BCD on all goods in tariff item 3926 9099 is being increased from 10% to 15% by increasing the tariff rate in Custom Tariff vide Clause 101 (a) of the Finance Bill, 2018.

However, Effective rate of BCD is 10% only on those goods of tariff item 3926 90 99 which are specified in Notification No.57/2017-Customs, dated 30th June, 2017, as amended by notification No.22/2018-Customs, dated 2nd February, 2018 ].

Further we can say that the above said notification exempts the excess of 10 % BCD on specified items in tariff item 3926 90 99.(REPLY dt. 19/02/2018)