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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 21-03-2025

Value of 10gm Gold ($ 941.00 x 87.30) = Rs. 82149.00
Basic Customs Duty (5.00%) = Rs. 4107.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 821.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 10gm Gold = Rs. 4929.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 21-03-2025

Value of 1kg Silver ($ 1067.00 x 87.30) = Rs. 93149.00
Basic Customs Duty (5.00%) = Rs. 4657.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 931.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 1kg Silver = Rs. 5589.00

Silver Price Silver Price

Import Duty on Silver

Exchange Rates

Exchange Rates Exchange Rates

GST Revenue Collections

GST Revenue Collections GST Revenue Collections

GST Corner

Indian Customs Holidays

< March 2025 >
SunMonTueWedThuFriSat
2324252627281
2345678
9101112RR15
16171819202122
2324252627R29
RH12345
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

Central Government D.A. Rates

Effective Dates DA Rates
01-07-2024    53%
01-01-2024    50%
01-07-2023    46%
01-01-2023    42%
01-07-2022    38%
01-01-2022    34%
01-07-2021    31%
01-01-2021    (28%)
01-07-2020    (24%)
01-01-2020    (21%)
01-07-2019    17%
01-01-2019    12%
01-07-2018    9%
01-01-2018    7%
01-07-2017    5%
01-01-2017    4%
01-07-2016    2%
01-01-2016    0%
(...) not paid on account of covid.

Rates of Dearness Allowance

Rates of Interest on GPF

Effective Dates Interest Rates
01-04-2020 07.10%
01-07-2019 07.90%
01-10-2018 08.00%
01-01-2018 07.60%
01-07-2017 07.80%
01-04-2017 07.90%
01-10-2016 08.00%
01-04-2016 08.10%

Rates of Interest on GPF

Referencer for GST Acts 2021
(Third Edition)

A Collection of the Goods and Services Tax Acts as amended from time to time and upto June 2021 alongwith caselaws soted chapter-wise.

Buy or Read for Free a Kindle Edition

Referencer for Air Customs Officers
(Second Edition)

A Complete Collection of All the Government of India’s & CBIC's Orders on the Clearance of International Passengers and Baggage at Airports and Seaports
Now on sale at www.Amazon.in

Buy or Read for Free an updated Kindle Edition

Referencer for Import Docks Officers
(First Edition)

An Exhaustive Collection of All the Government of India’s, CBIC's and Local Commissionerate's Orders on the Clearance of Containerized Cargo Imported at Docks, CFSs and ICDs
Now on sale at Amazon Kindle Store

Buy or Read for Free a Kindle Edition (Vol-I)

Buy or Read for Free a Kindle Edition (Vol-II)

What's New?
Documents added in the Referencer Library.

CGST, IGST & UGST - Notifications, Circulars & Instructions
see more »

1. 

Amends notification No. 02/2017-Central Tax.
[CGST Notifications: F.No. CBIC-20016/8/2025-GST; Dated 13-03-2025] read more »
2. 

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer.
[CGST Circulars: F.No. 19354/2/2025-TO(TRU-II)-CBEC; Dated 14-02-2025] read more »
3. 

Brings rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 into force.
[CGST Notifications: F.No. CBIC-20006/21/2024-GST; Dated 11-02-2025] read more »
4. 

Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017.
[CGST Instructions: F.No. CBIC-20016/39/2024-GST-SECTION; Dated 07-02-2025] read more »
5. 

Information received from Ministry of Civil Aviation (MoCA) with respect to Gazette notification No. 08/2024 - Integrated Tax (Rate) dated 08.10.2024 notified by Department of Revenue.
[CGST Instructions: F.No. 190341/12/2025-TRU; Dated 31-01-2025] read more »

Customs - C.B.I.C. Notifications, Circulars & Instructions
see more »

1. 

Amends notification No. 27/2011-Customs dated 01.03.2011 to withdraw the export duty of 20% on Onion (HS 0703 10) from 1st April, 2025.
[Notifications (Tariff): F.No. 190354/43/2025-TRU; Dated 22-03-2025] read more »
2. 

Amends notification No. 09/2012-Customs, dated 09.03.2012 to provide for variance in height of re-imported diamonds.
[Notifications (Tariff): F.No. 190354/164/2024-TRU; Dated 20-03-2025] read more »
3. 

Amends Notification No. 81/2020-Customs (N.T.), dated 21.08.2020 to notify Customs (Administration of Rules of Origin under Trade Agreements) Amendment Rules, 2025.
[Notifications (Non-Tariff): F.No. 15021/122/2024-ICD-CBEC; Dated 18-03-2025] read more »
4. 

Soft Ferrite Cores - Anti-dumping duty on the import of ‘Soft Ferrite Cores’ falling under tariff item 8505 11 10, originating in, or exported from China PR, and imported into India.
[Notifications (ADD): F.No. 190354/36/2025-TRU; Dated 18-03-2025] read more »
5. 

Vacuum insulated flask and other vacuum vessels, of stainless steel - Anti-dumping duty on the import of “vacuum insulated flask and other vacuum vessels, of stainless steel”, falling under tariff items 9617 00 11, 9617 00 12, 9617 00 90, originating in, or exported from China PR and imported into India.
[Notifications (ADD): F.No. 190354/37/2025-TRU]; Dated 17-03-2025] read more »

Central Excise - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Amends notification No. 11/2017-Central Excise dated 30th June, 2017 so as to extend the date of implementation of additional duty of excise on unblended diesel.
[Notifications (Tariff): F.No. 334/03/2025-TRU; Dated 01-02-2025] read more »
2. 

Re-assignment of central excise and service tax appeals filled on or after 01.07.2017.
[Notifications (Non-Tariff): F.No. CBIC-240137/1/2025 ST Section/CBEC; Dated 23-01-2025] read more »
3. 

Amends Rule 18 and Rule 19 of the Central Excise Rules, 2017.
[Notifications (Non-Tariff): F.No. 354/15/2022-TRU; Dated 03-12-2024] read more »
4. 

Rescinds Notification No. 08/2022-Central Excise dated 30th June, 2022.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 03-12-2024] read more »
5. 

Withdraws Road and Infrastructure Cess (RIC) on export of motor spirit, commonly known as petrol, and high speed diesel oil.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 02-12-2024] read more »

Service Tax - C.B.I.C. Notifications, Circulars & Instructions
see more »

1. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Shell India Markets Pvt. Ltd.
[Orders: F.No. CBIC-110267/42/2023-CX-VIII SECTION-CBEC; Dated 04-05-2023] read more »
2. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s A.K. Construction Co.
[Orders: F.No. CBIC-240137/3/2023-ST SECTION-CBEC; Dated 04-05-2023] read more »
3. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Hi-tech Equipment Services.
[Orders: F.No. CBIC-240137/3/2023-ST SECTION-CBEC; Dated 04-05-2023] read more »
4. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Subhash Earthmovers.
[Orders: F.No. CBIC-24/2/2023-ST SECTION-CBEC; Dated 04-05-2023] read more »
5. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Alpesh Kumar Gokulbhai Patel.
[Orders: F.No. CBIC-24/2/2023-ST SECTION-CBEC; Dated 27-04-2023] read more »

Others - C.B.I.C. Orders on Promotions, Transfers, etc.
see more »

1. 

Grant of NFSG to Shri C.R. Bunkar, IRS (Retd.).
[Promotions & Transfers: F.No. C.18011/18/2023-Ad.II; Dated 18-03-2025] read more »
2. 

DO Letter from the Chairman.
[Service Matters: F.No. 11/News Letter/CH(IC)/2025; Dated 17-03-2025] read more »
3. 

Temporary attachment of IRS (C&IT) officers for the purpose of drawing their pay and allowances.
[Promotions & Transfers: F.No. A.22012/01/2023-Ad.II; Dated 17-03-2025] read more »
4. 

Promotion to the grade of Chief Commissioner of Customs & Indirect Taxes.
[Promotions & Transfers: F.No. A.32012/24/2024-Ad.II; Dated 13-03-2025] read more »
5. 

Placing services of Ms. Sowmya Nuthalapati, IRS (C&IT: 2011) as Additional Commissioner in State Taxes (GST) Department of the Government of Andhra Pradesh on deputation basis.
[Promotions & Transfers: F.No. A.35017/87/2024-Ad.II; Dated 11-03-2025] read more »

FT Policy - D.G.F.T. Notifications, Circulars, Notices, etc.
see more »

1. 

Procedure for Allocation of Quantities for import of Calcined Petroleum Coke for Aluminium Industry and Raw Petroleum Coke for CPC manufacturing industry, for the Financial Year 2025-26- reg.
[DGFT - Public Notices: F.No. ; Dated 12-02-2025] read more »
2. 

Amendment in Export Policy of Raw Human Hair
[DGFT - Notifications: F.No. ; Dated 10-02-2025] read more »
3. 

Amendment in Import Policy condition no. 1(III) under Chapter 87 of ITC (HS), 2022, Schedule –I (Import Policy). - reg.
[DGFT - Notifications: F.No. ; Dated 07-02-2025] read more »
4. 

Amendments in conditions of the Standard Input Output Norms (SION) at E-136 for export of Wheat Flour - regarding.
[DGFT - Public Notices: F.No. ; Dated 07-02-2025] read more »
5. 

Export of Broken Rice to Senegal through National Cooperative Exports Limited (NCEL) -reg
[DGFT - Notifications: F.No. ; Dated 06-02-2025] read more »

Discussion Board - Member's Feedback, Queries & Replies
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09-02-2024

Sir,

F. No. 137/14/2008-CX-4 dated 01.07.2011 whereby ad hoc exemption Order No 1/1/2011.

read more »

07-07-2022

Sir,

As per section 111(o) of the Customs Act 1962, any goods exempted, subject to any condition, from duty or any prohibition in respect of the import thereof under this Act or any other law for the time being in force, in read more »

News & Views - Articles Written by Prominent Members
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Countervailing Duty (CVD) on Saccharin and Its Classification.

19-08-2024

1. As per the Notification No.04/2022-Customs (CVD) dated 21.10.2022, final Countervailing Duty (CVD) has been levied on import of Saccharine originating in or exported from Thailand. The said goods is specified in column (3) of the table of the said notification falling under tariff item 29251100 of read more »

Review of Legal Provisions in The Matter of Conversion of Foreign Going Vessel from Foreign Run To Coastal Run.

22-03-2024

1. Last year Notification No. 50/2017-Cus., dated 30-06-2017 was amended vide Notification No. 60/2003-Cus., dated 19-10-2023 and a new S.No. 551A was inserted in the said notification. Details of S.No. 551A are as mentioned below: (Please see table printed at the end). 

read more »

Latest News - From Newspaper Headlines
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Gold — In need of a drastic policy rethink

21-03-2025

Is there a case for further reducing the duty rate — or, as blasphemous as it may sound, even considering making gold imports duty-free? Najib Shah, former Chairman of the Central Board of Indirect Taxes & Customs, suggests that a vigorous debate is needed on whether we read more »

Woman arrested at Bengaluru airport with cocaine worth Rs 39 crore.

20-03-2025

The DRI officials are now probing her background, including potential links to international drug cartels operating through transit hubs.

A Ghanaian woman was arrested with 3.186 kg of cocaine at the Kempegowda International Airport (KIA), officials said on Wednesday.

The Directorate read more »

DRI Revelations On Ranya Rao: Bought Gold In Dubai, Declared Geneva Travel, But Landed In India.

13-03-2025

Kannada actress Ranya Rao was arrested at Bengaluru airport for evading Rs 4.83 crore in duty on gold bought from Dubai. Gold worth Rs 2.06 crore and Rs 2.67 crore in cash were seized.

Actor Ranya Rao purchased gold in Dubai twice in November read more »

Ranya Rao's Statement Adds To Gold Smuggling Case Mystery: 'Man With Foreign Accent, Auto At Bengaluru Airport'.

13-03-2025

Ranya Rao Gold Smuggling Case: Rao has claimed that this was her first trip to Dubai in relation to bringing foreign gold into India illegally from Dubai. This is contrary to the declaration she had made to Dubai custom officials about buying gold on Nov 13, 2024 read more »

Eight exotic animals seized at Chennai airport, two men arrested.

12-03-2025

Eight exotic animals were seized by the Chennai Customs officials on March 7, 2025 at Chennai airport and two persons have been arrested. Of the eight, three animals were found dead in the baggage.

Since there was specific intelligence about an attempt to smuggle read more »

Latest News - Newspaper Reports on Corruption
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Haryana: CBI court jails 3 excise officials for 4 years in corruption case.

05-03-2025

The convicted officials were found guilty under Section 120-B (criminal conspiracy) of the Indian Penal Code (IPC) and various provisions of the Prevention of Corruption Act, 1988

A special CBI court in Panchkula has sentenced three central excise officials to four years of rigorous read more »

Chennai Customs Additional Commissioner Sent To Prison Till Feb 25 in Rs.2 Crore Green Peas Import Scam.

14-02-2025

A Chennai Court has sent the Additional Commissioner of Customs, M. Sathishkumar, till February 25 for his alleged role in a Rs.2 crore green peas import fraud. 

The Directorate of Revenue Intelligence (DRI) arrested him on Wednesday, exposing a major smuggling racket that has read more »

Latest Judgements - SC Judgements on Service Matters
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19/05/2023

UNION OF INDIA & ANR. Vs. M. SIDDARAJ

Service Matter - The issue raised in these appeals is squarely covered by a judgment rendered in Civil Appeal No. 2471 of 2023 decided on 11.04.2023 titled as Director (Admn. And HR) KPTCL and Others Vs.C.P. Mundinamani and Others (2023) SCC Online SC 401 - The issue being same, the present civil appeals also stand disposed of in terms of the aforesaid judgment - All the intervention applications are allowed and the intervenors shall also be entitled to the same relief.

Case Law »
11-04-2023

THE DIRECTOR (ADMN. AND HR) KPTCL & ORS. Vs. C.P. MUNDINAMANI & ORS.

Service Matter - The Division Bench of the High Court has rightly directed the appellants to grant one annual increment which the original writ petitioners earned on the last day of their service for rendering their services preceding one year from the date of retirement with good behaviour and efficiently. We are in complete agreement with the view taken by the Division Bench of the High Court. Under the circumstances, the present appeal deserves to be dismissed and is accordingly dismissed.

Case Law »