Description
R.K. Jain’s Customs Tariff of India (83rd Ed., 2025–26) is a two-volume, practitioner-focused reference, updated by the Finance Act 2025 with notifications through 18-08-2025. It consolidates the Customs Tariff Act, 1975; Import (First Schedule) & Export (Second Schedule) tariffs; IGST extracts with rate/exemption notifications; and all cesses & additional duties. It also covers Rules of Origin across India’s FTAs/PTAs and the full texts of anti-dumping, countervailing, and safeguard rules with live notification references. Practical aids include ‘How to Use this Tariff,’ a step-by-step effective-duty computation (BCD → SWS → IGST → Compensation Cess → trade remedies), a Commodity Index, and a chronological notification list—take readers from classification to effective rate.
