This 50+2nd Budget Edition (February 2026) of BIG’s Easy Reference – Customs Tariff (Part I) by Arun Goyal & Asim Goyal is an authoritative and updated reference work designed for professionals dealing with customs classification, tariff interpretation, and international trade compliance. Covering Section I & XIV – Chapters 1 to 71, this volume presents Notes, Headings, and detailed Tariff Lines in a structured and user-friendly format.

Aligned with the latest Budget 2026 amendments, this edition incorporates recent notifications, duty revisions, and policy updates, ensuring complete synchronization with the prevailing customs and trade framework. It serves as a practical guide for accurate tariff classification and duty computation for both imports and exports.

The book comprehensively covers:
• Section I & XIV – Chapters 1 to 71 with Notes, Headings, and Tariff Lines
• Budget 2026 Notes and amendments
• Notification for Basic Duty Exemptions with Sunset Dates
• Social Welfare Surcharge, Agriculture Cess, and Health Cess
• Concessions in Duty Payment
• Updated IGST Duty Rates and relevant provisions of the IGST Act
• Valuation and Classification principles
• Applicable tariff structure for import and export transactions

Designed for day-to-day professional use, this volume enables precise determination of applicable duties, cess, exemptions, and classification codes in accordance with the latest legal provisions.

This edition is particularly suitable for:
• Customs brokers and tariff classification specialists
• Import-export consultants and trade professionals
• Chartered accountants and indirect tax practitioners
• Corporate compliance and logistics managers
• Legal professionals handling customs and trade matters

Whether used for operational reference, compliance verification, or professional advisory, this updated Customs Tariff (Part I) delivers a comprehensive and reliable guide reflecting the legal position as per Budget February 2026, for both imports and exports.