The Central Board of Excise and Customs (CBEC) has issued Notification No. 28/2016-Cus dated March 31, 2016 amending the earlier Notification No.69/2011-Customs, dated the July 29, 2011. As per the current Notification, the Government has provided deeper tariff concessions in respect of specified goods imported under the India-Japan Comprehensive Economic Partnership Agreement (IJCEPA), w.e.f. April 1, 2016 vide.
The following the relevant items of MMF textiles from the above notification, showing the comparison of rates earlier and now where the concession has been given:
| S. No. | Chapter or heading or sub-heading or tariff item | Description | Rate in percentage (unless otherwise specified) | Earlier rates |
| 372 | 5401 to 5402 | All goods | 4.50 | 9.10 |
| 373 | 5403 | All goods | 0.00 | 0.00 |
| 374 | 5404 | All goods | 4.50 | 9.10 |
| 375 | 5405 | All goods | 0.00 | 0.00 |
| 376 | 54060010 | All goods | 4.50 | 9.10 |
| 377 | 54060020 to 54082120 | All goods | 0.00 | 0.00 |
| 378 | 5501 | All goods | 4.50 | 9.10 |
| 379 | 5502 | All goods | 0.00 | 0.00 |
| 380 | 5503 | All goods | 4.50 | 9.10 |
| 381 | 5504 to 5507 | All goods | 0.00 | 0.00 |
| 382 | 550810 | All goods | 4.50 | 9.10 |
| 383 | 550820 to 551694 | All goods | 0.00 | 0.00 |
| 384 | 56 to 63 | All goods | 0.00 | 0.00 |