Seeks to further amend notification No 50/2017- Customs dated 30th June, 2017 so as to prescribe effective rate of Basic Customs Duty (BCD) vide Notification No. 25/2019-Customs Dated: 6th July, 2019.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 25/2019 –Customs
New Delhi, the 6th July, 2019
G.S.R. 482(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 Customs Tariff Act, 1975 (51 of 1975), the Central Government, on 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 G.S.R. 785(E), dated the 30th June, 2017, namely:-
In the said notification,
(I) in the Table, –
(1) No. 23 and the entries relating thereto shall be omitted;
(2) No. 24 and the entries relating thereto shall be omitted;
(3) against S.No.57, in column (3), in item I, sub-items (A), (B) and (C) and the entries relating thereto shall be omitted;
(4) No. 67 and the entries relating thereto shall be omitted;
(5) against S. No. 119, in column (3), for the words “Prawn feed, shrimp larvae feed and fish feed in pellet form”, the following shall be substituted, namely: –
“The following goods, namely: –
(1) Prawn feed;
(2) shrimp larvae feed;
(3) fish feed in pellet form”;
(6) S. No. 125 and the entries relating thereto shall be omitted;
(7) for S. No. 136 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: –
| (1) | (2) | (3) | (4) | (5) | (6) |
| “136. | 2612 10 00 | Uranium Ore and concentrates, for generation of nuclear power | Nil | – | -”; |
(8) S. No. 145 and the entries relating thereto shall be omitted;
(9) against S. No. 147, in column (3), for the words “including”, the words “excluding” shall be substituted;
(10) after S. No. 147 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) | (5) | (6) |
| “147A. | 2710 | Naphtha | 4% | – | -”; |
(11) for S. No. 182 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: –
| (1) | (2) | (3) | (4) | (5) | (6) | |||||
| “182. | 2844 | 20 | 00 | All goods, nuclear power |
for | generation | of | Nil | – | -”; |
(12) against S. No. 198, for the entry in column (4), the entry “Nil” shall be substituted;
(13) after S. No. 202 and the entries thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) | (5) | (6) |
| “202A. | 2910 20 00 | Methyloxi rane (propylene oxide) | 5% | – | -”; |
(14) after S. No. 216 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) | (5) | (6) |
| “216A. | Any Chapter | Raw materials, parts or accessories for use in manufacture of artificial kidney | Nil | – | 9”; |
(15) against S. No. 249A, for the entry in column (3), the entry “All goods” shall be substituted;
(16) against S. No. 250A, for the entry in column (3), the entry “All goods” shall be substituted;
(17) No. 252 and the entries relating thereto shall be omitted;
(18) against S. No. 262, for the entries in column (2), the entries “3901 to 3915 (except 3903, 3904 and 3908)” shall be substituted;
(19) against S. No. 267, for the entry in column (3), the entry “All goods other than polymers of vinyl chloride” shall be substituted;
(20) No. 282 and the entries relating thereto shall be omitted;
(21) No. 283 and the entries relating thereto shall be omitted;
(22) No. 294 and the entries relating thereto shall be omitted;
(23) No. 295 and the entries relating thereto shall be omitted;
(24) No. 297 and the entries relating thereto shall be omitted;
(25) against S. No. 302, for the entry in column (4), the entry “5%” shall be substituted;
(26) against S. No. 306, for the entry in column (4), the entry “2.5%” shall be substituted;
(27) against S. No. 310, for the entry in column (4), the entry “2.5%” shall be substituted;
(28) against S. No. 335, for the entry in column (3), the entry “All goods, other than marble slabs and goods mentioned at S. No. 337” shall be substituted;
(29) No. 336 and the entries relating thereto shall be omitted;
(30) after S. No. 341 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) | (5) | (6) |
| “341A. | Any Chapter |
The following goods for the manufacture of Preform of Silica, namely: -(i) Refrigerated Helium Liquid (2804);(ii) Germanium Tetra Chloride (2812);(iii)Silica tetra chloride (2812);(iv) Silica tube (7002);(v) Silica Rods (7002) |
Nil | – | 9”; |
(31) against S. No. 354, for the entry in column (4), the entry “11.85%” shall be substituted;
(32) against S. No. 355, for the entry in column (4), the entry “11%” shall be substituted;
(33) against S. No. 356, in column (4), for the entry “10%”, at both the places, the entry “12.5%” shall be substituted;
(34) against S. No. 357, for the entry in column (4), the entry “12.5%” shall be substituted;
(35) No. 358 and the entries relating thereto shall be omitted;
(36) No. 359 and the entries relating thereto shall be omitted;
(37) No. 363 and the entries relating thereto shall be omitted;
(38) for S. No. 366 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: –
| (1) | (2) | (3) | (4) | (5) | (6) |
| “366
|
72 (except 7202 60 00, 7208, 7209,7210, 7211, 7212, 7218, 7224, 7225 11 00, 7225 30 90, 7225 40 19, 7225 50, 7225 99 00 or 7229) | All goods other than the following, namely: –
(i) goods mentioned against serial numbers 367, 368, 369, 370, 371,371B, 373A, 373B, 376 and 376C; (ii) seconds and defectives of goods falling under Chapter 72 |
5% | – | -”; |
(39) after S. No. 373 and the entries thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) | (5) | (6) |
| “373A. | 7218 | All goods | 7.5% | – | – |
| 373B. | 7224 | All goods | 7.5% | – | -”; |
(40) against S. No. 374, for the entry in column (4), the entry “2.5%” shall be substituted;
(41) against S. No. 375, in column (4), for the entry “5%”, wherever they occur, the entry “2.5%” shall be substituted;
(42) after S. No. 376A and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) | (5) | (6) |
| “376B. | 7226 99 30 | Amorphous alloy ribbon | 5% | – | – |
| 376C. | 7229 | All goods other than INVAR | 7.5% | – | – |
| 376D. | 7229 | INVAR | 5% | – | -”; |
(43) after S. No. 390 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) | (5) | (6) |
| “390A. | 8105 20 10 | Cobalt mattes and other intermediate products of cobalt metallurgy | 2.5% | – | -”; |
(44) No. 427 and the entries relating thereto shall be omitted;
(45) after S. No. 449 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) | (5) | (6) |
| “449A. | 8415 90 00 | All goods other than indoor or outdoor units of split-system air conditioner | 10% | – | -”; |
(46) after S. No. 452 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) | (5) | (6) |
| “452A. | 8421 39 20, | All goods other than catalytic converters | 7.5% | – | -”; |
| 8421 39 90 |
(47) No. 453 and the entries relating thereto shall be omitted;
(48) after S. No. 481 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) | (5) | (6) |
| “481A. | Any Chapter | Raw materials, parts or accessories for use in the manufacture of disposable sterilized dialysers and micro barrier of artificial kidney | Nil | – | 9”; |
(49) against S. No. 509, for the entries in column (3), the following entries shall be substituted, namely: –
“(a) Parts, components and accessories for manufacture of Digital Video Recorder (DVR)/ Network Video Recorder (NVR) falling under 8521 90 90, other than the following items, namely: –
(i) populated printed circuit boards;
(ii) charger or power adapter;
(b) sub-parts for use in manufacture of items mentioned at (a) above”;
(50) against S. No. 511, for the entry in column (3), the following entries shall be substituted, namely: –
“(a) Parts, components and accessories for manufacture of CCTV Camera/I P camera falling under 8525 80, other than the following items, namely: –
(i) populated printed circuit boards;
(ii) charger or power adapter;
(b) sub-parts for use in manufacture of items mentioned at (a) above”;
(51) for S. No. 524 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: –
| (1) | (2) | (3) | (4) | (5) | (6) |
| “524. | 8702 or
8704 |
Motor vehicles (excluding electrically operated vehicles), if imported, –
(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; (b) engine or gearbox or transmission mechanism in pre-assembled form but not mounted on a chassis or a body assembly. (2) other than (1) above. |
15% 25% 30% |
–
– – |
–
– -”; |
(52) against S. No. 528, in column (3), after item (ix), the following items shall be inserted, namely: –
“(x) E-Drive assembly;
(xi) On Board charger;
(xii) E compressor;
(xiii) Charging Gun”;
(53) against S. No. 529, for the entry in column (6), the entry “9” shall be substituted;
(54) against S. No. 612, in column (3), after item (u), the following items shall be inserted, namely: –
“(v) Pine wood;
(w) Foam/EVA foam”;
(II) in the ANNEXURE, –
(a) against Condition No. 41, in paragraph 1, in clause (b), –
(i) for the word “ten”, the word “one” shall be substituted;
(ii) for the words “one hundred”, the word “ten” shall be substituted;
(b) against Condition No. 48, in clause (e), the following proviso shall be inserted at the end, namely: –
“Provided that where the said goods so imported are sought to be disposed of in non-serviceable form, after mutilation, the importer or the transferee, as the case may be, may at his option, pay duty at the rate of 7.5 per cent. on transaction value of such goods subject to production of a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, having jurisdiction over the port of import, to the effect that the said goods are non-serviceable and have been mutilated before disposal.”;
(III) in List 5, against item number 14, for the entry, the entry “Polyester tape” shall be
substituted;
(IV) in List 14, item number 9 and the entries relating thereto shall be omitted;
(V) List 20 and the entries relating thereto shall be omitted;
(VI) in List 32, after item number 8, and the entries relating thereto, the following shall be
inserted, namely: –
“9) Mahi Banswara Atomic Power project- 1 to 4, Mahi Banswara, Rajasthan
10) Kaiga Atomic Power project – 5 and 6, Kaiga site, Karnataka
11) Gorakhpur Atomic Power project- 3 and 4, GHAVP site, Haryana
12) Chutka Atomic Power project- 1 and 2, Chutka site, Madhya Pradesh”.
[F. No. 334/3/2019- TRU]
(Ruchi Bisht)
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.17/2019- Customs dated the 15th June, 2019, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i) vide number G.S.R. 425 (E), dated the 15th June, 2019.
