The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 51/2021 – Customs dated 22nd October 2021 amends the Notification No 25/2021 – Customs dated 31st March 2021.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 51/2021-Customs
New Delhi, the 22nd October, 2021
G.S.R…..(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 25/2021-Customs, dated the 31st March, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 241 (E), dated the 31st March, 2021, namely :-
In the said notification, for Table 4, the following Table shall be substituted, namely: –
TABLE-4
| S.No | HS 8 digit | Description | Tariff Rate Quota Quantity | In-quota Tariff rate | In-quota AIDC rate | Condition |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) |
| 1. | 06031900 | All goods | 15 tons | 30% | – | 1 |
| 2. | 08043000 | All goods | 1000 tons | 10% | – | 1 |
| 3. | 08109060 | All goods | 250 tons | 10% | – | 1 |
| 4. | 09051000 | All goods | 15 tons | 10% | – | 1 |
| 5. | 09052000 | All goods | 1 ton | 10% | – | 1 |
| 6. | 16041410, 16041490, 16042000 | All goods | 7000 tons combined for all goods | 0% | – | 1 |
| 7. | 17011490 | Specialty Sugar | 15000 tons | 10% | – | 1 |
| 8. | 22030000 | All goods | 2,000,000 litres | 25% | – | 1 |
| 9. | 22060000 | Fruit Wine | 5000 litres | 0% | 50% | 1 |
| 10. | 22084011, 22084012, 22084091, 22084092 | All goods | 1.50 million litres combined for all goods | 0% | 50% | 1 |
[F. No. 190354/49/2021-TRU](Gaurav Singh)
Deputy Secretary to the Government of India
