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This book covers the following: (i) Customs Tariff Act (ii) Import Tariff (iii) Export Tariff (iv) Integrated Goods & Services Tax (IGST) (v) Annexures – Cesses, Additional Duties & Other Levies (vi) Safeguard Duty (vii) Anti-dumping Duty & Countervailing Duty (viii) Miscellaneous It also incorporates basic details such as: (i) How to use this Tariff? (ii) How to calculate the effective rate of import duty The Present Publication is the 78th Edition | 2023-24, amended by the Finance Act 2023 and updated till 31st July 2023. It is divided into eight parts: (i) Part 1 – Customs Tariff Act, 1975 (a) Contains revised and up-to-date annotated text of the Customs Tariff Act, 1975 (ii) Part 2 – Import Tariff (a) Rules for the interpretation of Import Tariff (b) General Exemptions for Import (c) Chapters 1 to 98 of Customs Tariff Act, 1975 (First Schedule) (iii) Part 3 – Export Tariff (a) Export Tariff (b) Second Schedule – Export Tariff (c) Exemption Notifications (iv) Part 4 – Integrated Goods & Services Tax (IGST) (a) Bird's eye view of IGST (b) IGST Notifications Relating to Law & Procedures (c) IGST Rates (d) IGST Nil Rates (e) IGST Exemption Notifications (v) Part 5 – Annexures (a) Cesses, Additional Duties, Other Levies, etc. (b) Determination of Origin of Goods Rules (c) Validating Provisions & Notifications (vi) Part 6 – Safeguard Duty (a) Rules and Notifications (vii) Part 7 – Anti-dumping Duty and Countervailing Duty (a) Rules for Anti-Dumping Duty, Countervailing Duty (b) Notifications imposing Anti-Dumping Duty (c) Notifications imposing CVD (viii) Part 8 – Miscellaneous (a) Commodity Index (b) Chronological List of Basic Notifications