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Core Purpose

The Directorate General of Foreign Trade amends the ITC (HS) 2022, Schedule-I (Import Policy), to align its codes, descriptions and policy conditions with the Finance Act, 2024 (No. 2 of 2024).

Detailed Summary

Notification No. 40/2024-25, S.O. 7624(E), dated 26th November 2024, issued by the Ministry of Commerce and Industry (Department of Commerce), Directorate General of Foreign Trade, under section 3 read with section 5 of the Foreign Trade (Development and Regulation) Act, 1992, and paragraphs 1.02 and 2.01 of the Foreign Trade Policy 2023, amends the ITC (HS) 2022, Schedule-I (Import Policy) to synchronise it with the Finance Act, 2024 (No. 2 of 2024) dated 16.08.2024, with immediate effect. Annexure-I lists ITC (HS) codes inserted, deleted, amended, split or merged with their import policy status: deleted codes include 19053219, 29061100, 29222933, 57032920, 69149000, 73081000, 76109020, 84306900, 85371000, 87059000, 88073000, 89069000 and 93059900, while corresponding new or revised codes are added as 'Free' for items including communion wafers (19059051/59), natural menthol (29061110/90), paracetamol (29242980), silicon carbide and gallium nitride epitaxial thin films on substrate (38180020/30), ballistic-protection armour and headgear (39201093, 63079092, 65061020, 69149010), various tufted carpet mats (57032921/22/29, 57033931/32/33/39), portable bridges and bridge-section parts (73081010/90, 76109021/29), hydraulic systems and other machinery for Chapters 88/89 (84122920, 84306910/90, 84798980), voltage components for Chapters 88/89/93 (85371010/90), bridging-system-fitted lorries (87059010/90), e-bicycles/battery-operated pedal-assisted vehicles (87116080), and aeroplane/helicopter/unmanned aircraft parts (88073010/20, marked free including reconditioned/second-hand parts); codes 89069010/90 (patrol/surveillance boats, air-cushion vehicles, remote-operated vehicles) and 93059910/90 remain 'Restricted'; blended aviation turbine fuel (27101933) is placed under State Trading Enterprise import policy subject to Chapter 27 policy condition (5). Annexure-II revises item descriptions for printer cartridges/toners with and without print head assembly (84439951/52) and inserts Chapter Supplementary Notes for Chapter 27 (defining 'Blended Aviation turbine fuel' as aviation turbine fuel containing 70% or more petroleum/bituminous-mineral oil blended with synthesized hydrocarbons per Bureau of Indian Standards IS 17081:2019), Chapter 29 (defining 'Natural Menthol'), Chapter 57 (defining 'Special Finishes' for tufted carpet mats), and Chapter 87 (defining 'E-bicycle or battery operated pedal assisted vehicle' under the Motor Vehicles Act, 1988). The updated ITC (HS) 2022 is stated to be available on the DGFT website. The notification is issued under F. No. 01/89/180/27/AM-21/PC-2[A]/Part-I/E-31913 and signed by Santosh Kumar Sarangi, Director General of Foreign Trade and Ex-officio Additional Secretary.

Full Text

CG-DL-E-02122024-259067 EXTRAORDINARY PART II—Section 3—Sub-section (ii) 7624 GI/2024 (1) [. . 01@89@180@27@,,e&21@ihlh&2[,]@ikVZ&I@bZ&31913] larks"k dqekj lkjaxh] egkfuns'kd fons'k O;kikj vkSj insu vij lfpo [ ] | 19053219 | &&& dE;qfu;u osQlZ &&&& vU; | gVk, x, | | |---|---|---|---| | 190532 | &&oQy vkSj osQlZ | | | | 19059051 | &&& dE;qfu;u osQlZ&&&& p‚dysV ls ysfir ;k p‚dysV ;qä | eqä | | | 19059059 | &&& dE;qfu;u osQlZ &&&& vU; | eqä | | | 27101933 | &&& fefJr foekuu Vjckbu bZa/ku | jkT; O;kikj m/e | v/;k; 27 dh uhfrxr 'krZ ¼5½ ds vuqlkj vk;krA | | 29061100 | & lkbDysfud] lkbDysfud ;k lkbDykVs sjisfud : && esUFk‚y | gVk, x, | | | 290611 | && esUFk‚y | | | | 29061110 | &&esUFk‚y&&&%çk—frd esUFk‚y | eqä | | | 29061190 | &&esUFk‚y&&&%vU; | eqä | | | 29222933 | && & ,u&feFkkby&ijS k&,feukQs us ‚y lYQVs ¼eksVkys ½] 2]5 MkbesFk‚Dlh ,fufyu] iSjk ,flVkby ,feukQs us ‚y ¼iSjkflVkeksy½] iSjk ØsflMhu ] fiØSfed ,flM ¼Vh&xzsM½% &&&& ijS k ,flVkby ,feukQs us ‚y ¼iSjkflVkekys ½ | gVk, x, | | | 29242980 | &&& iSjkflVkekys | eqä | | | 38180020 | &&& lClVªsV ij flfyd‚u dkckZbM ,ihVSfDl;y iryh fQYe | eqä | | | 38180030 | &&& lClVªsV ij xSfy;e ukbVªkbM ,ihVSfDl;y iryh fQYe | eqä | | | 39201093 | &&&& cSfyfLVd lqj{kk ds fy, dop | eqä | | | 39219027 | &&&& vkjfdVsDVwyjy esEcbjsu | eqä | | | 57032920 | & uk;y‚u ;k vU; i‚fy;kekbM ls cus% & & & 100% i‚fy;kekbM V¶VsM osykjs ] dV ikby ;k ywi ikby dkyhu eSV twV] jcj ysVsDl ;k ih;w Qkes cSfdax ds lkFk | gVk, x, | |---|---|---| | 57032921 | &&& 100% i‚fy;kekbM V¶VsM oys kjs ] dV ikby ;k ywi ikby dkyhu eSV%&&&& twV] jcj ysVsDl ;k ih; w Qkes cSfdax ds lkFk | eqä | | 57032922 | &&& 100% i‚fy;kekbM V¶VsM oys kjs ] dV ikby ;k ywi ikby dkyhu eSV%&&&& ,fFkyhu foukby ,lhVsV ;k foukby ,lhVsV ,fFkyhu ;k ysVsDl dkfsVax vkSj vFkok ,DlVªwMsM i‚yhfoukby Dykjs kbM ;k FkeksZIykfLVd i‚yhvkys sfQu ds lkFk fo” k"s k #i ls rS;kj fd, x, | eqä | | 57032929 | &&& 100% i‚fy;kekbM V¶VsM oys kjs ] dV ikby ;k ywi ikby dkyhu eSV% &&& vU; | eqä | | 57033931 | &&& V¶VsM oys kjs ] dV ikby ;k ywi ikby dkyhu eSV ,fFkyhu foukby ,lhVsV ;k foukby ,lhVsV ,fFkyhu ;k ysVsDl dksfVax vkSj@;k ,DlVªwMsM i‚yhfoukby Dykjs kbM ;k FkeksZIykfLVd i‚yhvkys sfQu ds lkFk] fo'ks"k fQfu'k ds lkFk%&&&& 100% i‚yhçksikbyhu ls cuk | eqä | | 57033932 | &&& V¶VsM oys kjs ] dV ikby ;k ywi ikby dkyhu eSV ,fFkyhu foukby ,lhVsV ;k foukby ,lhVsV ,fFkyhu ;k ysVsDl dksfVax vkSj@;k ,DlVªwMsM i‚yhfoukby Dykjs kbM ;k FkeksZIykfLVd i‚yhvkys sfQu ds lkFk] fo'ks"k fQfu'k ds lkFk%&&&& 100% i‚fy,LVj | eqä | | 57033933 | &&& V¶VsM oys kjs ] dV ikby ;k ywi ikby dkyhu eSV ,fFkyhu foukby ,lhVsV ;k foukby ,lhVsV ,fFkyhu ;k ysVsDl dksfVax vkSj@;k ,DlVªwMsM i‚yhfoukby Dykjs kbM ;k FkeksZIykfLVd i‚yhvkys sfQu ds lkFk] fo'ks"k fQfu'k ds lkFk%&&&& 100% i‚yhbfFkyhu ls cuk | eqä | | 57033939 | &&& VQVsM oys kjs ] dV ikby ;k ywi ikby dkyhu eSV ,fFkyhu foukby ,lhVsV ;k foukby ,lhVsV ,fFkyhu ;k ysVsDl dksfVax vkSj@;k ,DlVªwMsM i‚yhfoukby Dykjs kbM ;k FkeksZIykfLVd i‚yhvkys sfQu ds lkFk] fo'ks"k fQfu'k ds lkFk%&&&&vU; | eqä | | 63079092 | &&&& cSfyfLVd lqj{kk ds fy, dop | eqä | | 65061020 | &&& cSfyfLVd lqj{kk ds fy, gMs fx;j | eqä | | 69149000 | vU; fljsfed lkexzh&%vU; | gVk, x, | | 691490 | &vU;% | | | 69149010 | &&& cSfyfLVd lqj{kk ds fy, dop | eqä | | 69149090 | &&&vU; | eqä | | 73081000 | fcztsl vkSj fcztls &[kaM | gVk, x, | | |---|---|---|---| | 730810 | & fcztsl vkSj fcztls &[kaM% | | | | 73081010 | &&& iksVsZcy fczt | eqä | lajpukRed mís';kas ds fy, LVhy Vîwcks a dks vkb,l 1161 ds vuq:i gksuk pkfg, | | 73081090 | &&&vU; | eqä | lajpukRed mís';kas ds fy, LVhy Vîwcks a dks vkb,l 1161 ds vuq:i gksuk pkfg, | | 76109020 | &&& lajpukvk sa ds Hkkx] vU;= fofufnZ"V ugha | gVk, x, | | | 76109021 | &&&lajpukvkas ds Hkkx] vU;= fufnZ"V ugha%&&& ikVs sZcy fczt | eqä | | | 76109029 | &&&lajpuk ds Hkkx] vU;= fufnZ"V ugha %&&&& vU; | eqä | | | 84122920 | &&& v/;k; 89 ds oLrqvkas esa mi;kxs ds fy, ~ gkbMªkfsyd ç.kkfy;k¡ | eqä | | | 84306900 | & vU; e'khujh] tks Lo&pkfyr u gks% && vU; | gVk, x, | | | 843069 | && vU; % | | | | 84306910 | &&& [kku dh [kqnkbZ dh e'khujh | eqä | | | 84306990 | &&& vU; | eqä | | | 84798980 | &&& v/;k; 88 ;k 89 ds oLrqvkas eas mi;kxs ds fy, e'khujh | eqä | | | 85371000 | & 1]000 V ls vf/kd okYs Vst ds fy, | gVk, x, | | | 853710 | & 1]000 V ls vf/kd okYs Vst ds fy,% | | | | 85371010 | &&& v/;k; 88 ;k 89 ;k 93 ds oLrqlvka s eas mi;kxs ds fy, | eqä | | | 85371090 | &&& vU; | eqä | | | 87059000 | & vU; | gVk, x, | | | 870590 | & vU; % | | | | 87059010 | &&& fczftax flLVe l s lqlfTtr y‚fj;ka ¼Vªd½ | eqä | | | 87059090 | &&& vU; | eqä | | | 87116080 | &&& bZ&lkbfdy ;k cSVjh pkfyr iSMy ;qä okgu | eqä | | | 88073000 | & gokbZ tgkt] gys hd‚IVj ;k ekuo jfgr foeku ds vU; Hkkx | gVk, x, | | | 880730 | gokbZ tgkt ] gsyhd‚IVj ;k ekuo jfgr foeku ds vU; Hkkx% | | | | 88073010 | &&& gokbZ tgkt] gys hd‚IVj | eqä | 'kh"kZd 8801 vkSj 8802 ds eky ds iqufuZfeZr@lsdsMa gSaM Hkkx Hkh fu%'kqYd gSa | | 88073020 | &&& ekuo jfgr foeku dk | eqä | 'kh"kZd 8801 vkSj 8802 ds | | | | | eky ds iqufuZfeZr@lsdsMa gSaM Hkkx Hkh fu%'kqYd gSa | |---|---|---|---| | 89069000 | & ;q)iksr | gVk, x, | | | 890690 | & vU;% | | | | 89069010 | &&& x'rh ;k fuxjkuh uko] ,;j&dq'ku okgu] fjekVs lpa kfyr okgu | çfrcaf/kr | | | 89069090 | &&& vU; | çfrcaf/kr | | | 93059900 | &&& vU;% &&& vU; | gVk, x, | | | 930599 | && vU; % | | | | 93059910 | &&&'kh"kZd 9304 ds oLrqvkas ds laca/k esa | çfrcaf/kr | | | 93059990 | &&& vU; | çfrcaf/kr | | II [ ] d½ en fooj.k | 84439951 | &&&dkfVZt ;k Vkus j] fizaV gsM vlsca yh ds lkFk | |---|---| | 84439952 | &&&dkfVZt ;k Vkus j] fcuk fizaV gMs vlsca yh ds fcuk | [k½ [kaM fVIIkf.k;ka] v/;k;&okj eq[; fVIIkf.k;ka vkSj iwjd fVIIkf.k;ka | 27 | iwjd fVIIk.kh | A | Ikz'kqYd en 2710 19 33 ds ç;kts ukas ds fy,] 'kCn ÞfefJr foekuu Vjckbu baZ/kuß ls rkRi;Z fdlh Hkh foekuu Vjckbu baZ/ku ls gS] ftles a Hkkj ds fglkc ls 70% ;k mlls vf/kd iVs ªkfsy;e rsy ;k fcVqfeul [kfutks a ls çkIr rsy 'kkfey gSa] tk s Hkkjrh; ekud C;wjks ds Hkkjrh; ekud fofunsZ'k vkbZ,l 17081%2019 ds vuq:i la'ysf"kr gkbMªksdkcZu ds lkFk fefJr gSa( | |---|---|---|---| | 29 | iwjd fVIIk.kh | 1 | Ikz'kqYd en 2906 11 10 ds ç;kts uks a ds fy,] ^^çk—frd easFkkWy** 'kCn dk rkRi;Z ,d dkcZfud ;kSfxd ¼lh10,p20vks½ ls gS] tk s fd eaFs kk voZsfUll ds :i es a Kkr tkikuh çdkj ds iqnhus ds rsy ;k eaFs kkWy feaV ds vklou ls çkIr gksrk gS] ysfdu bleas fdlh Hkh jklk;fud ekxZ ds ek/;e ls —f=e :i ls cuk, x, inkFkZ 'kkfey ugh a gSa( | | 57 | iwjd fVIIk.kh | 1 | Ikz'kqYd en 5703 29 22] 5703 39 31] 5703 39 32] 5703 39 33 vkSj 5703 39 39 ds ç;kts uks a ds fy,] ^^fo'k"s k fQfu'k^^ 'kCn dk vFkZ fuEufyf[kr xq.kka s esa ls fdlh ,d ;k vf/kd ds lkFk mRikn cukus dh çfØ;k gS tSls fd vfXu çfrjks/kh] vfXujks/kh] jklk;fud | | | | | çfrjks/kh] LFkSfrd fojks/kh] /kwy çfrjk/s kh] nkx fojk/s kh] lw{etho fojks/kh] x/a k fojks/kh] ;woh fLFkj] xehZ çfrjks/kh] vkfn( | |---|---|---|---| | 87 | iwjd fVIIk.kh | 1 | Ikz'kqYd en 8711 60 80 ds ç;kts uks a ds fy,] ^^bZ&lkbfdy ;k cSVjh pkfyr iSMy ;qDr okgu** 'kCn dk vFkZ lgk;d fo/qr ekVs j ls lqlfTtr okgu gS] ftldh rhl feuV dh 'kfä 0-25 fdykos kV ls de gS vkSj vf/kdre xfr 25 fdeh@?kaVk ls vf/kd ugha gS vkSj tks eksVj okgu vf/kfu;e] 1988 ¼1988 dk 59½ vkSj mlds v/khu cuk, x, fu;eks a ds çko/kkukas ds vuq:i gS( | MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) (Directorate General of Foreign Trade) NOTIFICATION New Delhi, the 26th November, 2024 No. 40 /2024-25 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. 7624(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 - 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. [F. No.01/89/180/27/AM-21/PC-2[A]/Part-I/E-31913] SANTOSH KUMAR SARANGI, Director General of Foreign Trade & Ex-officio Addl. Secy. ANNEXURE-I Annexure referred to in DGFT Notification No. 40/2024-25 dated 26.11.2024 regarding ‘Indian Trade Classification (Harmonised System) of Import Items, 2022 [ITC (HS), 2022]’ | ITC (HS) | Item Description | Import Policy | Policy Condition | |---|---|---|---| | Code | | | | | 19053219 | --- Communion wafers: ---- Other | DELETED | | | 190532 | --Waffles and wafers | | | | 19059051 | --- Communion wafers:---- Coated with chocolate or containing chocolate | Free | | | 19059059 | --- Communion wafers: ---- Other | Free | | |---|---|---|---| | 27101933 | --- Blended Aviation turbine fuel | State Trading Enterprise | Import as per Policy Condition (5) of Chapter 27. | | 29061100 | - Cyclanic, cyclenic or cycloterpenic : -- Menthol | DELETED | | | 290611 | -- Menthol | | | | 29061110 | --Menthol:---Natural Menthol | Free | | | 29061190 | --Menthol:---Other | Free | | | 29222933 | -- - N-methyl-para-aminophenol sulphate (motol), 2,5 dimethoxy aniline, Para acetyl aminophenol (paracetamol), Para cresidine, Picramic acid (T- grade): ---- Para acetyl aminophenol (paracetamol) | DELETED | | | 29242980 | ---Paracetamol | Free | | | 38180020 | --- Silicon carbide epitaxial thin film on substrate | Free | | | 38180030 | --- Gallium nitride epitaxial thin film on substrate | Free | | | 39201093 | ---- Armour for ballistic protection | Free | | | 39219027 | ---- Architectural membrane | Free | | | 57032920 | - Of nylon or other polyamides: - - - 100% polyamide tufted velour, cut pile or loop pile carpet mats with jute, rubber latex or PU foam backing | DELETED | | | 57032921 | --- 100% polyamide tufted velour, cut pile or loop pile carpet mats :---- With jute, rubber latex or PU foam backing | Free | | | 57032922 | --- 100% polyamide tufted velour, cut 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 finishes | Free | | | 57032929 | --- 100% polyamide tufted velour, cut pile or loop pile carpet mats :---- Other | Free | | | 57033931 | --- Tufted velour, cut 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 finishes:---- Of 100% polypropylene | Free | | | 57033932 | --- Tufted velour, cut 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 finishes:---- Of 100% polyester | Free | | | 57033933 | --- Tufted velour, cut 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 finishes:---- Of 100% polyethylene | Free | | | 57033939 | --- Tufted velour, cut pile or loop pile carpet mats with ethylene vinyl acetate or vinyl acetate ethylene | Free | | | | or latex coating and/or extruded polyvinyl chloride or thermoplastic polyolefin, with special finishes:---- Other | | | |---|---|---|---| | 63079092 | ---- Armour for ballistic protection | Free | | | 65061020 | --- Headgear for ballistic protection | Free | | | 69149000 | Other ceramic articles:- Other | DELETED | | | 691490 | -Other: | | | | 69149010 | --- Armour for ballistic protection | Free | | | 69149090 | ---Other | Free | | | 73081000 | 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 specified | DELETED | | | 76109021 | --- Parts of structures, not elsewhere specified :---- Portable bridge | Free | | | 76109029 | --- Parts of structures, not elsewhere specified :---- Other | Free | | | 84122920 | --- Hydraulic systems for use in goods of Chapter 89 | Free | | | 84306900 | - Other machinery, not self- propelled : -- Other | DELETED | | | 843069 | -- Other : | | | | 84306910 | --- Mine plough machinery | Free | | | 84306990 | --- Other | Free | | | 84798980 | --- Machinery for use in goods of Chapter 88 or 89 | Free | | | 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 89 or 93 | Free | | | 85371090 | --- Other | Free | | | 87059000 | - Other | DELETED | | | 870590 | - Other : | | | | 87059010 | --- Lorries (Trucks) fitted with bridging systems | Free | | | 87059090 | --- Other | Free | | | 87116080 | --- E-bicycle or battery-operated pedal assisted vehicle | Free | | | 88073000 | - Other parts of aeroplanes, helicopters or unmanned | DELETED | | | | 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-cushion vehicle, remote-operated vehicle | Restricted | | | 89069090 | --- Other | Restricted | | | 93059900 | - Other : -- Other | DELETED | | | 930599 | -- Other : | | | | 93059910 | --- Of goods of heading 9304 | Restricted | | | 93059990 | --- Other | Restricted | | ANNEXURE-II Annexure referred to in DGFT Notification No. 40/2024-25 dated 26.11.2024 regarding ‘Indian Trade Classification (Harmonised System) of Import Items, 2022 [ITC (HS), 2022]’ a) Item Descriptions | HS Code | Revised Description | |---|---| | 84439951 | ----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 No. | Revised Note | |---|---|---|---| | 27 | Supplementary Note | l | 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 conforming to Indian Standards Specification of Bureau of Indian Standards IS 17081:2019.’; | | 29 | Supplementary Note | 1 | For the purposes of tariff item 2906 11 10, the term “Natural Menthol” means an organic compound (C10H20O) which is obtained from the distillation of the Japanese type oil of mint or menthol mint known as Mentha arvensis but does not include those made synthetically through any chemical routes.’; | | 57 | Supplementary Note | 1 | 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-stain, anti-microbial, anti-odor, UV stabilized, heat resistant, etc.’; | | 87 | Supplementary Note | 1 | 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 conforming to the provisions of the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder.’; | |---|---|---|---| and Published by the Controller of Publications, Delhi-110054. AMIT KUMAR JAISWAL KUMAR JAISWAL Date: 2024.12.02 14:39:18 +05'30'

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