Seeks to exempt Social Welfare Surcharge leviable on Crude or roughly trimmed or Blocks Marble or travertine.

Last updated: 01 February 2021

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This notification introduces an exemption for the Social Welfare Surcharge on certain types of marble and travertine blocks. Specifically, it amends previous customs regulations to include crude or roughly trimmed blocks under this exemption. The changes are effective from 2nd February 2021.

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No. 14/2021-Customs

New Delhi, the 1st of February, 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) read with section 110 of the Finance Act, 2018 (13 of 2018), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 11/2018-Customs, dated the 2nd February, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 114(E), dated the 2nd February, 2018, namely :-

In the said notification, in the TABLE, against serial number 1, in column (2), after the figure “2510 20,”, the figures “2515 11 00, 2515 12 10,” shall be inserted.

2. This notification shall come into force on the 2nd February, 2021.

[F. No. 334/02/2021–TRU]

(Rajeev Ranjan)

Under Secretary to the Government of India

Note: The principal notification No. 11/2018-Customs, dated the 2nd February, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 114(E), dated the 2nd February, 2018 and was last amended vide notification No. 09/2020-Customs, dated the 2nd February, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 69(E), dated the 2nd February, 2020.

FAQ :

This notification seeks to exempt the Social Welfare Surcharge on crude or roughly trimmed blocks of marble or travertine.

The exemption applies to crude or roughly trimmed blocks of marble and travertine, specifically those classified under HS codes 2515 11 00 and 2515 12 10, in addition to the existing code 2510 20.

This notification shall come into force on the 2nd of February, 2021.

The notification has been issued by the Central Government through the Ministry of Finance (Department of Revenue).

The powers conferred by sub-section (1) of section 25 of the Customs Act, 1962, read with section 110 of the Finance Act, 2018, are being exercised.