The government has proposed reductions in the CESS levy on several categories of imported goods from April 1, 2027, under the 2027 Budget.
According to the proposed tariff schedules, the changes cover 800 tariff lines across two categories of intermediate and capital goods.
The first list includes 107 tariff lines covering selected goods considered sensitive to local industries, with a 25% reduction in existing CESS rates proposed from April 1, 2027.
These include selected categories of cement, paints, tyres, packaging materials and other industrial products.
A separate list covering 693 tariff lines provides for further reductions, including a 50% cut in several existing CESS rates.
The schedules also outline additional reductions in subsequent years, with the aim of gradually eliminating the levy on the listed goods.
The complete lists of affected imported goods and the proposed CESS rates are available below.
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