GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
Notification No. 6/2018-Customs
New Delhi, the 2nd February, 2018
G.S.R. (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,-
(1) against S.No. 22, for the entry in column (4), the entry “2.5%”shall be
substituted; (2) against S.No. 63, for the entry in column (4), the entry
“30%” shall be substituted; (3) against S.No. 64, for the entry in column
(4), the entry “35%” shall be substituted; (4) against S.No. 77, for the
entry in column (4), the entry “35%” shall be substituted; (5) against S.No.
79, for the entry in column (4), the entry “35%” shall be substituted; (6)
against S.No. 100, in column (2), the figures, “ 2009 81 00, 2009 90 00,” shall
be omitted; (7) S.No. 101 and the entries relating thereto shall be omitted;
(8) against S.No. 103, for the entry in column (4), the entry “50%” shall be
substituted; (9) for S.No. 284 and the entries relating thereto, the
following S.No. and entries shall be substituted, namely:-
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
284 |
4016 95 90, 4016 99 90 |
All goods, other than (i) Natural rubber latex made balloons;
(ii) Microphone Rubber Case for cellular mobile phones; or
(iii)Sensor Rubber Case / Sealing Gasket including sealing gaskets /
cases from Rubbers like SBR, EPDM, CR, CS, Silicone and all other
individual rubbers or combination / combination of rubbers for cellular
mobile phones. |
10% |
- |
- |
(10) after S.No. 297 and the entries relating thereto, the following S.No.
and entries shall be inserted, namely:-
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
297A |
4823 90 90 |
All goods other than kites |
10% |
- |
- |
(11) for S.No. 338 and the entries relating thereto, the following S.No. and
entries shall be substituted, namely:-
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
338. |
6815 91 00, 6901, 6902, or 6903 |
All goods |
7.5% |
- |
- |
(12) against S.No. 340, for the entry in column (4), the entry “Nil” shall be
substituted;
(13) against S.No. 341, for the entry in column (4), the entry “5%” shall be
substituted;
(14) against S.No. 349, for the entry in column (4), the entry “5%” shall be
substituted;
(15) against S.No. 350, for the entry in column (4), the entry “5%” shall be
substituted;
(16) against S.No. 351, for the entry in column (4), the entry “5%” shall be
substituted;
(17) after S.No. 448 and the entries relating thereto, the following S.Nos.
and entries shall be inserted, namely:-
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
448 A |
8407 |
All goods other than engines of (i) motor vehicles falling under
heading 8702 or 8704; (ii) motor cars falling under heading 8703, or
(iii) motor cycles falling under heading 8711. |
7.5% |
- |
- |
448 B |
8407 21 00 |
Outboard Motors |
5% |
- |
- |
448 C |
8408 |
All goods other than engines of (i) motor vehicles falling under
heading 8702 or 8704; (ii) motor cars falling under heading 8703; or
(iii)motor cycles falling under heading 8711. |
7.5% |
- |
- |
448 D |
8409 |
All goods other than parts suitable for use solely or principally
with the engines, of heading 8407 or 8408, of a kind used in (i)
motor vehicles falling under heading 8702 or 8704; (ii) motor cars
falling under heading 8703; or (iii)motor cycles falling under
heading 8711. |
7.5% |
- |
- |
448 E |
8483 10 91 |
All goods other than Crank shaft for engines falling under heading
8407 of (i) motor vehicles falling under heading 8702 or 8704;
(ii) motor cars falling under heading 8703; or (iii)motor cycles
falling under heading 8711 |
7.5% |
- |
- |
448 F |
8483 10 92 |
All goods other than Crank shaft for engines falling under heading
8408 of (i) motor vehicles falling under heading 8702 or 8704;
(ii) motor cars falling under heading 8703; or (iii)motor cycles
falling under heading 8711. |
7.5% |
- |
- |
18) against S.No. 462, for the entry in column (3), the entry “Ball screws
for use in the manufacture of CNC Lathes (tariff items 8458 11 00, 8458 91 00),
Machining Centers (tariff items 8457 10 10, 8457 10 20) or all types of CNC
machine tools falling under headings 8456 to 8463” shall be substituted;
(19) against S.No. 463, for the entry in column (3), the entry “Linear Motion
Guides for use in the manufacture of CNC Lathes (tariff items 8458 11 00, 8458
91 00), Machining Centers (tariff items 8457 10 10, 8457 10 20) or all types of
CNC machine tools falling under headings 8456 to 8463” shall be substituted;
(20) against S.No. 464, for the entry in column (3), the entry “CNC Systems
for use in the manufacture of CNC Lathes (tariff items 8458 11 00, 8458 91 00),
Machining Centers (tariff items 8457 10 10, 8457 10 20) or all types of CNC
machine tools falling under headings 8456 to 8463” shall be substituted;
(21) after S.No. 489 and the entries relating thereto, the following S.No.
and entries shall be inserted, namely:-
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
489 A |
8511 |
All goods other than of a kind used in conjunction with engines of:-
(i) motor vehicles falling under heading 8702 or 8704; (ii)
motor cars falling under heading 8703; or (iii) motor cycles falling
under heading 8711. |
7.5% |
- |
- |
(22) for S. No. 491 and the entries relating thereto, the following S.No. and
entries shall be substituted, namely:-
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
491 |
8544 (except, 8544 70 10 or 8544 70 90) |
All goods (other than USB Cable for cellular mobile phone) |
7.5% |
- |
- |
(23) for S.No. 499 and the entries relating thereto, the following S.No. and
entries shall be substituted, namely:-
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
499 |
8529 90 90 |
Parts of Radio Trunking terminals |
5% |
- |
- |
(24) S.No. 514 and the entries relating thereto shall be omitted;
(25) for S.No. 516 and the entries relating thereto, the following S.Nos. and
entries shall be substituted, namely:-
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
516 |
8529 |
The following goods for use in the manufacture of Liquid Crystal
Display (LCD) and Light Emitting Diode (LED) TV panels of heading 8529,
namely:- (i) Open cell (15.6” and above); (ii) Plate diffuser;
(iii) Film diffuser; (iv) Reflectorsheet; (v) Film, top; (vi)
Film, middle; (vii) Film, bottom; (viii) BAR, LED; (ix) Bezzal;
(x) Back cover sheet; (xi) Black Light Unit Module. |
10% |
- |
9 |
516 A |
8529 10 99 8529 90 90 |
Parts suitable for use solely or principally with the apparatus of
headings 8525, 8526 or 8527 |
10% |
- |
- |
516 B |
8529 10 99 8529 90 90 |
Parts suitable for use solely or principally with the apparatus of
headings 8528, namely :-
(i) other cathode ray tube monitors
(8528 4900); (ii) other monitors (8528 59 00); (iii) other
projectors (8528 69 00); (iv) reception apparatus for television,
whether or not incorporating radio broadcast receivers or sound or
video recording or reproducing apparatus, - (a) not designed to
incorporate a video display or screen (8528 71 00); and (b) other
Monochrome (8528 73) |
10% |
- |
- |
(26) against S.No. 524, in column (4), -
(a) for the figures “10%”, the figures “15%” shall be substituted;
(b) for the figures “20%” , the figures “25%” shall be substituted;
(27) against S.No. 526, in column (4), for the figures “10%”, the figures
“15%” shall be substituted;
(28) after S.No. 530 and the entries relating thereto, the following S.No.
and entries shall be inserted, namely:-
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
530A |
8708 |
All goods other than parts and accessories of the motor vehicles of
heading 8702 to 8704 |
10% |
- |
- |
(29) against S.No. 531, in column (4), for the figures “10%”, the figures
“15%” shall be substituted;
(30) after S.No. 563 and the entries relating thereto, the following S.No.
and entries shall be inserted, namely:-
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
563A |
9018, 9019, 9020, 9021 or 9022 (except 9018 32 30, 9018
50 20, 9018 90 21, 9018 90 24, 9018 90 43, 9018 90 95,
9018 90 96, 9018 90 97, 9018 90 98, 9019 10 20, 9022 90 10
or 9022 9030) |
All goods |
7.5% |
- |
- |
(31) after S.No. 578 and the entries relating thereto, the following S.No.
and entries shall be inserted, namely:
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
578A |
Any Chapter |
Raw materials, parts or accessories for the manufacture of Cochlear
Implants |
Nil |
- |
9 |
(32) S.No. 586A and the entries relating thereto shall be omitted;
(33) after S.No. 594 and the entries relating thereto, the following S.No.
and entries shall be inserted, namely-
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
594A |
9506 91 |
All goods |
10% |
- |
- |
(Mohit Tewari) Under Secretary to the Government of India [F. No. 334
/4/2018- TRU]
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. 5/2018 -Customs, dated the 25th January, 2018,
published, vide, number G.S.R.92 (E), dated the 25th January, 2018.
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