Centax’s Customs Tariff of India 2026-27 (Set of 2 Volumes) by R.K. Jain – 85th Edition 2026-27.

Main Description / Overview

Undeniably, this definitive single-source authority makes complex cross-border duty tracking very clear. For instance, the text places statutory tariff headings, effective post-exemption rates, and specific trade-reremedy duties against a single heading on the exact same page.

Consequently, readers easily grasp the exact statutory modes of calculating landed-cost liabilities without opening secondary manuals. Ultimately, it logically organizes the massive Customs Tariff Act 1975 into a practice-oriented two-volume system.

Furthermore, it covers everything from basic import-export schedules to complex anti-dumping and countervailing measures. Therefore, it acts as an essential daily reference tool on the desk of every trade-tax professional in India.

Target Audience

Clearly, this authoritative legal set serves Indian customs consultants and multinational corporations directly. Therefore, it gives direct help to these specific users.

• First, it supports custom house agents navigating complex port duty evaluations daily.

• Second, it helps chartered accountants and corporate lawyers preparing strict trade compliance portfolios.

• Third, it guides governmental policymakers tracking updated cross-border legislative and procedural parameters.

Key Features of the 85th Edition 2026-27

Significantly, R.K. Jain compiled this classic trade resource perfectly. As a result, it offers several highly useful tools for readers.

• First, it integrates the fundamental legislative modifications brought by the Finance Act 2026 seamlessly.

• Furthermore, it incorporates all major trade notifications updated cleanly up to May 15, 2026.

• Specifically, it details the newly enacted Health Security and National Security Cess (HSNS Cess) architecture.

• Moreover, it explains the complex operational rules of the recast Baggage Rules 2026 clearly.

• Additionally, it incorporates the latest Integrated Goods and Services Tax (IGST) border levies flawlessly.

Detailed Chapter Breakdown

Structurally, the book covers all major global trade categories across two extensive print volumes. Initially, it maps the foundational legal framework of primary product codes perfectly.

• First, it clearly explains the core principles of HSN-based commodity interpretations.

• Next, it fully details the exact procedures for claiming protective safeguard exemptions.

• Furthermore, it perfectly outlines the strict regulations defining countervailing duty attachments.

• Moreover, it tackles the complex rules governing direct export duty schedules.

• Finally, it details the strict statutory approaches towards applying dynamic judicial precedents right at the point of classification.