Certain changes in Goods Exemption Notification from January 01, 2022 to align it with HS 2022

S. No.

Old HSN

Old Entry

New HSN

New entry

22

0303, 0304, 0305, 0306, 0307, 0308

All goods [other than fresh or chilled and other than those put up in unit container and, -

(a)   bearing a registered brand name; or

(b)  bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I

0303, 0304, 0305, 0306, 0307, 0308, 0309

All goods [other than fresh or chilled and other than those put up in unit container and, -

(c)   bearing a registered brand name; or

bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I

43B

0711

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption

0711

Vegetables provisionally preserved, but unsuitable in that state for immediate consumption

49

0802

Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled

0802

Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled

97A

-

-

2009 89 90

Tender coconut water other than those put up in unit container and, -

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I

101

2202 90 90

Tender coconut water other than those put up in unit container and,-

(a) bearing a registered brand name; or 

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

omitted

omitted

141

8803

Parts of goods of heading 8801

8807

Parts of goods of heading 8801