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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 03/2019-Customs
New Delhi, the 29th January, 2019
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,
(i) against S. No. 495,
(a)in column (2), for the words “Any Chapter”, the figures “8507” shall be substituted;
(b)in column (4), for the words “Nil”, the figures “5%” shall be substituted;
(ii) against S. No. 512, for the entry in column (3), the following entry shall be substituted,
namely: -
“(a) Parts, components and accessories except: -
(i) Lithium ion cell (falling under tariff item 8507 60 00) and;
(ii) Printed Circuit Board Assembly (PCBA) (falling under tariff item 8507 90 90)
for use in manufacture of lithium-ion batteries other than batteries of mobile handsets
including cellular phones falling under tariff item 8507 60 00;
(b) Sub-parts for use in manufacture of items mentioned at (a) above.”;
(iii) after S. No. 523 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “523 A. |
Any Chapter |
Parts, sub-parts, inputs or raw material for use in manufacture of
Lithium ion cells falling under tariff item 8507 60 00 |
Nil |
- |
9"; |
(iv) against S. No. 524, in column (3), after the words, “Motor vehicles”, the brackets and words
“(excluding electrically operated vehicles)” shall be inserted;
(v) for S. No. 525 and the entries relating thereto, the following S. No. and entries shall be substituted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “525. |
8702 or 8704 |
Electrically operated vehicles, if imported, -
(1) As a Knocked
Down kit containing all the necessary components, parts or
subassemblies, for assembling a complete vehicle with, -
(a)disassembled Battery Pack, Motor, Motor Controller, Charger, Power
Control Unit, Energy Monitor Contractor, Brake system, Electric
Compressor not mounted on chassis;
(b)pre-assembled Battery Pack,
Motor, Motor Controller, Charger, Power Control Unit, Energy Monitor
Contractor, Brake System, Electric Compressor not mounted on a chassis
or a body assembly
(2) in a form other than (1) above |
10%
15%
25% |
-
-
- |
-
-
-"; |
(vi) against S. No. 526, in column (3), after the words, “Motor vehicles and other motor
vehicles”, the brackets and words “(excluding electrically operated vehicles)” shall be
inserted;
(vii) after S. No. 526 and the entries relating thereto, the following S. No. and entries shall be
inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “526 A. |
8703 |
Electrically operated Motor cars and other motor vehicles,
principally designed for the transport of persons (other than those of
heading 8702), including station wagons and racing cars, if imported,-
(1) As a Knocked Down kit containing all the necessary
components, parts or subassemblies, for assembling a complete vehicle,
with,-
(a)disassembled Battery Pack, Motor, Motor Controller,
Charger, Power Control Unit, Energy Monitor Contractor, Brake system,
Electric Compressor not mounted on chassis;
(b)pre-assembled Battery
Pack, Motor, Motor Controller, Charger, Power Control Unit, Energy
Monitor Contractor, Brake System, Electric compressor not mounted on a
chassis or a body assembly.
(2) In any other form,-
(a)with CIF value more than US$ 40,000
(b)other than (a) above |
10%
15%
100%
60% |
-
-
-
-
|
-
-
-
-";
|
(viii) for S. No. 527 and the entries relating thereto, the following S. No. and entries shall be
substituted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “527. |
8507 60 00 |
Lithium ion cell for use in manufacture of Lithium ion accumulator
other than the following, namely: -
(a) Battery pack of cellular
mobile phone; and
(b) Power bank. |
5% |
- |
9”; |
(ix) against S. No. 528, in column (3),
(a) the entry against item No. (i) shall be omitted;
(b) after item (iv), the following items shall be inserted, namely: -
“(v) Power Control unit (inverter, AC/DC converter, condenser);
(vi) Energy monitor;
(vii) Contactor;
(viii) Brake system for recovering;
(ix) Electric Compressor”;
(x) after S. No. 528 and the entries relating thereto, the following S. No. and entries shall be
substituted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “528 A. |
8507 |
Battery pack for use in the manufacture of
electrically operated
vehicle or hybrid vehicle |
5% |
- |
9”; |
(xi) against S. No. 529, in column (3), the entry against item no. (i) shall be omitted;
(xii) against S. No. 531, in column (3), after the words, “an auxiliary motor,”, thse brackets and
words, “(excluding electrically operated motor cycles and cycles)” shall be inserted;
(xiii) after serial number 531 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “531 A. |
8711 |
Electrically operated motor cycles (including mopeds) and cycles
fitted with an auxiliary motor, with or without side cars, and side
cars, if imported, -
(1) As a knocked down kit containing all
the necessary components, parts or subassemblies, for assembling a
complete vehicle, with,-
(a) disassembled Battery Pack, Motor,
Motor Controller, Charger, Power Control Unit, Energy Monitor
Contractor, Brake system, Electric Compressor not mounted on chassis;
(b) pre-assembled Battery Pack, Motor, Motor Controller, Charger,
Power Control Unit, Energy Monitor Contractor, Brake System, Electric
compressor not mounted on a chassis or a body assembly
(2) in a
form other than (1) above |
10%
15%
50% |
-
-
-
|
-
-
-";
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2. In the third proviso, for the words and figures “31st day of January, 2019”, the words and
figures “2nd day of March, 2019” shall be substituted;
3. This notification shall come into effect from the 30th day of January, 2019.
[F. No. 354/ 47 /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. 80/2018 -Customs, dated the 15th December, 2018, published vide number G.S.R. 1212 (E), dated the 15th December, 2018.
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