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seeks to further amend the notification No. 50/2017- Customs, dated the 30th June 2017 so as to reduce the Basic Customs Duty on motorcycles falling under tariff heading 8711.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 26/2018-Customs

New Delhi, the 12th February, 2018

G.S.R. 164(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017, namely:-

In the said notification, in the Table, for S.No.531 and the entries relating thereto, the following S.No. and entries shall be substituted, namely: –

(1) (2) (3) (4) (5) (6)
“531. 8711 Motor cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side cars, and side cars, new, which have not been registered anywhere prior to importation-

(1) as a completely knocked down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with-

’’.

(a) engine, gearbox and transmission mechanism not in a pre-assembled condition;

15%

 

(b) engine or gearbox or transmission
mechanism in pre-assembled form, not mounted on a body assembly;

25%

 

(2) in a form other than (1) above. 50% ’’.

[F. No.354/33/2018- TRU]

(Gunjan Kumar Verma)

Under Secretary to the Government of India

Note: The principal notification No.50/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 785(E), dated the 30th June, 2017 and last amended vide notification No. 24/2018 -Customs, dated the 6th February, 2018, published vide number G.S.R. 146(E), dated the 6th February, 2018.

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