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 - Notifications (Non-Tariff)05.02.1986

Disposal of Seized Goods - Specifies the goods for the purposes of sub-section 110(1A).

Document Text

Seizure of perishable or hazardous goods — Section 110(1A) of Customs Act Notification No. 31/86-Cus., dated 5-2-1986 In exercise of the powers conferred by sub-section (1A) of section 110 of the Customs Act, 1962 (52 of 1962), the Central Government, having regard to the perishable nature, depreciation in the value with the passage of time, constraints of storage space and valuable nature, of the goods, mentioned in the Schedule hereto annexed, hereby specifies the said goods for the purposes of that sub-section. THE SCHEDULE 1. Liquors; 2. Primary cells and primary batteries including re-chargeable batteries; 3. Wrist watches including electronic wrist watches, watch movements, parts or components thereof; 4. All electronic goods including television sets, Video Cassette Recorders, Tape recorders, calculators, computers, components and spares thereof including diodes, transistors, integrated circuits, etc.; and 5. Dangerous drugs and psychotropic substances. [Notification No. 31/86-Cus., dated 5-2-1986] Amended by 12/96-Cus. (NT) dated 11-03-1996 Amended by 72/97-Cus. (NT) dated 22-12-1997 Amended by 90/98-Cus. (NT) dated 12-11-1998 Amended by 42/89-Cus. (NT) dated 30-06-1989 Amended by 7/93-Cus. (NT) dated 25-01-1993 Amended by 20/2004-Cus. (N.T.) dated 16-02-2004 Amended by 32/2005-Cus. (N.T.) dated 11-04-2005

Source: Government of India — Customs - Notifications (Non-Tariff), dated 05.02.1986. Text is machine-extracted for reference; the officially published version prevails. Not legal advice.

HS Codes Referenced

196219861989199319961997199820042005

Need the current duty rate?

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

Open duty calculator