Customs Tariff & Mega Exemptions

Description

The book provide a seamless pathway from tariff classification to exemption interpretation and effective duty computation, supported by comparative matrices, HSN-based mapping, and policy analysis. Trusted by customs professionals, corporates, and legal experts alike, this set delivers complete clarity, accuracy, and usability in customs law and practice.

The coverage of the Combo is as follows:

• Volume I & II – Customs Tariff of India (83rd Edition)
  • Customs Tariff Act 1975 with all amendments up to the Finance Act 2025
  • Import Tariff (First Schedule) & Export Tariff (Second Schedule) with section & chapter notes
  • IGST Extracts, Rate & Exemption Notifications, and Nil-Rated Lists
  • Cesses & Additional Duties – Compensation Cess, AIDC, SWS, NCCD, Health Cess, etc.
  • Rules of Origin (RoO) – ASEAN, SAFTA, CECA/CEPA/PTA frameworks + CAROTAR 2020
  • Trade Remedies – Anti-dumping, Countervailing, and Safeguard Duty Rules & Notifications
  • Annexures – Project Import Rules, Baggage Rules, Concessional Rate Rules, Validating Provisions
  • Practical Guides – ‘How to Use this Tariff’ and ‘How to Calculate Effective Duty’
• Volume III – Guide to New Mega Customs Exemptions (Nov. 2025 Edition)
  • Full text of Notification No. 45/2025-Cus. with Tables I–IV and Condition Annexures
  • Comparative Study of 31 Rescinded Notifications mapped to new serials
  • Entry-by-Entry Notes explaining changes, inserted sunset clauses, and reorganised conditions
  • Linked Notifications (44/2025, 46/2025, 47/2025) reproduced verbatim with contextual commentary
  • HSN Mapping Table – Ensuring one-to-one traceability from tariff item to exemption entry
  • Practical Examples – Illustrating how old entries (e.g., 50/2017-Cus.) translate into new ones
  • Policy Commentary – Trade facilitation, review cycles, and rationalisation objectives

The structure of the Combo is as follows:

• Contextual Overview – Lays out the legislative and policy background of the 2025 reforms
• Tariff Foundation (Vol. I & II) – Provides the statutory, numerical, and procedural base for duty classification
• Exemption Cross-Link (Vol. III) – Rebuilds the exemption logic entry-by-entry, linking every tariff heading to its new relief position
• Computation & Application Tools – Examples, flowcharts, and matrices for quick duty and exemption validation
• Reference Annexures – Including all connected notifications, RoO texts, and cess tables for complete context
• The structure ensures a logical flow—from identifying the tariff entry → verifying the exemption → computing the effective rate → referencing related policy or condition