Trade Updates
CBIC extends IGST exemption on COVID vaccines till March 2026 · Anti-dumping duty on Chinese solar glass — effective Dec 2025 · DGFT updates SION norms for engineering goods exporters · New BIS mandatory certification for 47 electronics categories · Customs duty on gold revised to 6% — Finance Ministry notification · ICEGATE portal upgraded — new e-filing interface live from Jan 2026 · FTA duty benefits extended to 12 new product categories under ASEAN · Container dwell time at JNPT reduced to 3.2 days — APSEZ report · CBIC extends IGST exemption on COVID vaccines till March 2026 · Anti-dumping duty on Chinese solar glass — effective Dec 2025 · DGFT updates SION norms for engineering goods exporters · New BIS mandatory certification for 47 electronics categories · Customs duty on gold revised to 6% — Finance Ministry notification · ICEGATE portal upgraded — new e-filing interface live from Jan 2026 · FTA duty benefits extended to 12 new product categories under ASEAN · Container dwell time at JNPT reduced to 3.2 days — APSEZ report ·
Customs - Board's Circulars27.11.1997

Cess - No Cess on imported Synthetic rubber.

Document Text

Circular No. 65/ 97-Cus. Dated 27/11/97 F.No. 572/ 8/ 97-S.C. Government of India Ministry of Finance Department of Revenue, New Delhi Subject: Levy of additional duty on imported Synthetic rubber - Clarification regarding It has come to the notice of the Board that Cess is being levied on imported synthetic rubber by some of the formations. 2. It is clarified that under the Rubber Act, 1947, Cess is leviable only on natural rubber. Since the Customs Tariff Act, 1975 provides levy of additional duty of customs equal to excise duty leviable on like goods produced or manufactured in India, the levy of cess as additional duty on imported synthetic rubber is illegal and therefore not warranted. You are requested to issue suitable instruction to the field formations in this regard. Sd /- (K. Chopra) Under Secretary to the Govt. of India

Source: Government of India — Customs - Board's Circulars, dated 27.11.1997. Text is machine-extracted for reference; the officially published version prevails. Not legal advice.

HS Codes Referenced

19471975

Need the current duty rate?

Calculate the full duty cascade — BCD, SWS, IGST and trade remedies — for any HS code, free.

Open duty calculator