This Directorate has received reference seeking clarification on whether the term "Duty" appearing in Appendix-3A, SI. No. 03 is "Basic Customs Duty" only or all Customs duties (including BCD + SAD/IGST)

2. The issue has been examined in this Directorate. It is clarified that the term "Duty" used in respect of the items listed in Appendix 3A is to be read as "Basic Customs duties" only and not "all Customs duties (including BCD=SAD/IGST)"

3. This is issued with the approval of the Competent Authority.
 

Lokesh H D
Joint Director General of Foreign Trade

(Issued from File No.01/61/180/7/AM19/PC-3)