Centax Customs Tariff of India 2022-23 (Set of 2 Volumes) by RK Jain – 75th Edition June 2022

This book provides the complete text of the rate of duties as applicable on the import and export of goods with amended tariff schedules as applicable from 1-5-2022. It also incorporates basic details such as:

• How to use this Tariff?
• How to calculate the effective rate of import duty

This book is divided into two volumes with the following coverage:

• Customs Duty Rates & Exemptions
• IGST, Export Tariff, Cesses, Anti-dumping, Safeguard, Additional Duties & Commodity Index

The Present Publication is the 75^th Edition for 2022-23, authored by R.K. Jain. This book is amended by the Finance Act 2022 & updated till 31^st May 2022.

This book is divided into nine parts:

• Part 1 – Customs Tariff Act, 1975
  • Contains revised and up-to-date annotated text of Customs Tariff Act, 1975
• Part 2 – Import Tariff
  • Import Tariff (First Schedule of Customs Tariff Act, 1975) along with the following:
    • Rules for the Interpretation
    • General Exemptions
    • Chapters 1 to 98
    • Chronological List of Basic Notifications
• Part 3 – Export Tariff
  • Export Tariff (Second Schedule of Customs Tariff Act, 1975) along with the following:
    • Exemption Notifications
• Part 4 – Integrated Goods & Services Tax (IGST)
  • IGST Act
  • IGST Rules
  • IGST Rates
  • IGST Notifications
    • IGST Notifications relating to Law and Procedure
    • IGST Rates Notifications
    • Fully Exempted IGST Goods (Nil Rated) – Notifications
    • IGST Exemption Notifications
• Part 5 – Annexures
  • Cesses, Additional Duties, Special Duty, Other Levies, etc.
  • Determination of Origin of Goods Rules
  • Rules for Anti-Dumping Duty, Countervailing Duty and Dumped Articles
  • Validating Provisions & Notifications
• Part 6 – Safeguard Duties
• Part 7 – Anti-dumping Duty and Countervailing Duty on Dumped Articles
  • Notifications imposing Anti-Dumping Duty
  • Notifications imposing CVD on Dumped Articles
• Part 8 – Correlation of Customs Tariff [w.r.t. to changes coming to effect from 1-5-2022 as per the Finance Act 2022]
• Part 9 – Miscellaneous
  • Commodity Index
  • Chronological List of Basic Notifications

About the author

Sh. R.K. Jain, the renowned author of Indirect Taxes including Customs, Central Excise, Service Tax, Foreign Trade Policy (FTP), GST and FEMA. He made his debut in the early seventies, and in the year 1975, he brought out Customs & Excise Tariffs and Manuals, which have recently celebrated Silver/ Golden Jubilee Editions.

Excise Law Times (E.L.T.) edited by Sh. R.K. Jain was launched nearly 45 years ago, and it brought awakening in the field of Central Excise and Customs. It has grown to be the prime journal with the largest circulation.

Another Journal, ‘Service Tax Review’, was started in 2006, and finally, R.K. Jain’s GST Law Times was introduced in 2017, after the advent of GST, the major Indirect Tax Reform. EXCUS is the digital version of these Journals.