|
(x) after Condition No. 107, the following Condition Nos. shall be inserted, namely: -
“If, -
- (i)the said goods have been imported for fixing on articles for export or for the packaging of such articles;
(ii) the importer, by execution of a bond in such form and for such sum as may be specified by the Assistant Commissioner of Customs or Deputy Commissioner of Customs, binds himself to pay on demand in respect of the said goods as are not proved to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs to have been used for the aforesaid purposes, an amount equal to the duty leviable on such goods but for the exemption contained herein;
(iii) the importer satisfies the Assistant Commissioner or Deputy Commissioner of Customs, that articles so imported have been exported within six months of the date of importation or within such extended period as may be permitted by the said Assistant Commissioner of Customs or Deputy Commissioner of Customs.
- If an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Defence -
(i) certifies the quantity, description and technical specifications of the imported goods;
(ii) certifies that the said goods are intended for manufacture of aircraft falling under heading 8802 or for manufacture of components or parts, including engines, of such aircrafts; and
(iii) recommends the grant of exemption to the imported goods.
V. List 2 and the entries relating thereto shall be omitted.
- This notification shall come into force on the 2nd February 2021.
[F. No.334/02/2021-TRU]
(Rajeev Ranjan)
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. 43/2020-Customs, dated the 26th November, 2020, published vide number G.S.R. 736(E), dated the 26th November, 2020.
Notification No 02/2021 Customs date on 1st February, 2021
Seeks to further amend notification No. 50/2017-Customs dated 30th June, 2017 so as to prescribe effective rate of Basic Customs Duty (BCD)
The extract of CUSTOMS Notification No. 02/2021- CUSTOMS is given below:
Notification No. 02/2021-CUSTOMS
[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. 2/2021-Customs
New Delhi, the 1st February, 2021
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 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 number G.S.R. 785(E), dated the 30th June, 2017, namely:-In the said notification, -
- in the Table, -
(1) against S. No. 20, in column (3), for the entry, the entry “Pulses [other than Peas (Pisum sativum), Tur, Chickpeas, Kabuli Chana, Bengal Gram and Masoor
(Lentils)]” shall be substituted;
(2) against S. Nos. 20A, 21A, 21B, 21C, 21D in column (4), for the entry, the entry
“10%” shall be substituted;
(3) S. No. 21E and the entries relating thereto shall be omitted;
(4) against S. No. 32A, in column (4), for the entry, the entry “15%” shall be substituted;
(5) against S. No. 32B, in column (4), for the entry, the entry “35%” shall be substituted;
(6) S. No. 44 and the entries relating thereto shall be omitted;
(7) against S. Nos. 57, 61, 70 in column (4), for the entry, the entry “15%” shall be substituted;
(8) after S. No. 104 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
|
|
|
|
|
|
“104A.
|
2204, 2205, 2206,
|
All goods
|
50%
|
-
|
- ”;
|
|
2208
|
|
|
|
|
|
|
|
|
|
|
(9) S. Nos. 107, 109, 110, 111, 112, 114, 116, 118 and the entries relating thereto shall be omitted;
(10) against S. No. 119, in column (3), for the entry, the entry “Shrimp larvae feed” shall be substituted;
(11) after S. No. 119 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
|
|
|
|
|
|
“119A.
|
Chapter 23 (except
|
All goods
|
15%
|
-
|
- ”;
|
|
2309 10 00)
|
|
|
|
|
|
|
|
|
|
|
(12) for S. No. 130 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: -
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
“130.
|
2528
|
All goods
|
2.5%
|
-
|
- ”;
|
(13) S. Nos. 131, 140 and the entries relating thereto shall be omitted;
(14) for S. No. 141 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: -
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
|
|
“141.
|
2701, 2702, 2703
|
All goods
|
1%
|
-
|
- ”;
|
|
(15) against S. No. 147A, in column (4), for the entry, the entry “2.5%” shall
|
be
|
substituted;
|
|
|
|
|
|
(16) against S. No. 175, in column (2), for the entry, the entry “2501”
|
shall
|
be
|
substituted;
|
|
|
|
|
|
(17) S. Nos. 202, 203, 209 and the entries relating thereto shall be omitted;
|
|
|
(18) against S. No. 210, in column (4), for the entry, the entry “5%” shall be substituted;
(19) against S. No. 219, in column (2), for the figures “3102 21 00”, the figures “3102
21 00, 3102 30 00,” shall be substituted;
(20) after S. No. 219 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
“219A.
|
3102 30 00
|
All goods
|
2.5%
|
-
|
- ”;
|
(21) against S. Nos. 221, 226, 228 in column (4), for the entry, the entry “Nil” shall be substituted;
(22) S. No. 229 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2021;
(23) S. No. 230 and the entries relating thereto shall be omitted;
(24) against S. No. 237, in column (6), for the entry, the entry “9 and 22” shall be substituted;
(25) against S. Nos. 254, 255, in column (6), for the entry, the entry “9 and 24” shall be substituted;
(26) For S. No. 257 and the entries relating thereto, the following S. No. and entries shall be substituted, namely, -
(1)
|
(2)
|
|
|
(3)
|
|
|
(4)
|
(5)
|
(6)
|
“257.
|
39, 48 or
|
Tags, labels, stickers, belts,
|
Nil
|
-
|
108”;
|
|
any other
|
|
|
S. Nos. 366, 367, 368,
|
|
|
|
|
|
|
369,
|
371A,
|
371B,
|
374,
|
|
|
|
|
|
|
375,
|
376A,
|
376B
|
and
|
|
|
|
|
|
|
376D;
|
|
|
|
|
|
|
|
|
|
(ii) seconds
|
and
|
defectives
|
|
|
|
|
|
|
of goods falling under
|
|
|
|
|
|
|
Chapter 72
|
|
|
|
|
|
(63) against S. No. 377, in column (3), in item (iii), after the word “heading” the figures and word “7318 or” shall be inserted;
(64) for S. No. 377A and the entries relating thereto, the following S. No. and entries shall be substituted, namely: -
(1)
|
(2)
|
(3)
|
|
(4)
|
(5)
|
(6)
|
“377A.
|
7307 29 00,
|
All goods other than SIM
|
10%
|
-
|
- ”;
|
|
7307 99 90,
|
socket/other
|
mechanical
|
|
|
|
|
7308 90 90,
|
items (Metal) (7326 90 99)
|
|
|
|
|
7310 29 90,
|
for cellular mobile phone
|
|
|
|
7320 90 90,
7325 99 99,
7326 19 90,
7326 90 99
(65) against S. No. 380, in column (6), for the entry, the entry “9 and 24” shall be substituted;
(66) for S. No. 382 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: -
(1)
|
(2)
|
|
(3)
|
(4)
|
(5)
|
(6)
|
“382.
|
7404
|
All goods
|
|
2.5%
|
-
|
- ”;
|
(67) against S. No. 406, in column (6), for the entry, the entry “9 and 24” shall be substituted;
(68) against S. No. 408, in column (6), for the entry, the entry “9 and 51” shall be substituted;
(69) against S. No. 410, in column (6), for the entry, the entry “9 and 52” shall be substituted;
(70) against S. No. 413, in column (6), for the entry, the entry “9 and 53” shall be substituted;
(71) against S. No. 414, in column (6), for the entry, the entry “9 and 54” shall be substituted;
(72) against S. No. 430, in column (6), for the entries “60(i)” and “60(ii)”, wherever they occur, the entries “60(i) and 9” and “60(ii) and 9” shall respectively be substituted;
(73) against S. No. 431, in column (6), for the entry, the entry “9 and 61” shall be substituted;
(74) for S. No. 446 and the entries relating thereto, the following S. No. and entries shall be substituted, namely, -
(1)
|
(2)
|
(3)
|
(4)
|
|
(5)
|
(6)
|
“446.
|
8431
|
Parts and components for
|
2.5%
|
-
|
|
9”;
|
|
|
manufacture oftunnel
|
|
|
|
|
|
|
boring machines
|
|
|
|
|
(75) after S. No. 448F and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: -
(1)
|
(2)
|
|
(3)
|
(4)
|
(5)
|
(6)
|
“448G.
|
8414 40
|
|
All goods
|
7.5%
|
-
|
-
|
448H.
|
8414
|
80
|
All goods
|
7.5%
|
-
|
-”;
|
|
(except
|
|
|
|
|
|
|
8414
|
80
|
|
|
|
|
|
11)
|
|
|
|
|
|
(76) against S. Nos. 471, 472 in column (4), for the entry, the entry “10%” shall be substituted;
(77) after S. No. 485 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(1)
|
(2)
|
|
(3)
|
(4)
|
(5)
|
(6)
|
“485A.
|
8501
|
10,
|
All goods
|
10%
|
-
|
-”;
|
|
8501 20 00,
|
|
|
|
|
|
8501
|
31,
|
|
|
|
|
|
8501
|
32,
|
|
|
|
|
|
8501
|
33,
|
|
|
|
|
|
8501
|
34,
|
|
|
|
|
|
8501
|
40,
|
|
|
|
|
|
8501
|
51,
|
|
|
|
|
|
8501
|
52,
|
|
|
|
|
|
8501 53
|
|
|
|
|
|
(78) 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
|
All goods (other than USB
|
10%
|
-
|
-”;
|
|
(except
|
Cable for cellular mobile
|
|
|
|
|
8544 30 00
|
phone)
|
|
|
|
|
and 8544
|
|
|
|
|
|
70)
|
|
|
|
|
(79) against S. No. 497, in column (6), for the entry, the entry “9 and 24” shall be substituted;
(80) against S. No. 512, -
(a) in column (3), for the entry, the following entry shall be substituted, namely: -
“(a) Parts, components and accessories except Lithium-ion cell and Printed Circuit Board Assembly (PCBA), for use in manufacture of Lithium-ion battery and battery pack;
(b) Sub-parts for use in manufacture of items mentioned at (a) above.”;
(b) in column (4), for the entry, the entry “2.5%” shall be substituted with effect from the 1st day of April, 2021;
(81) after S. No. 512 and the entries relating thereto, the following S. No. and entries shall be inserted with effect from the 1st day of April, 2021, namely: -
(1)
|
(2)
|
|
(3)
|
|
(4)
|
(5)
|
(6)
|
“512A.
|
Any
|
Inputs, parts or sub-parts for
|
2.5%
|
-
|
9”;
|
|
Chapter
|
use in the manufacturing of
|
|
|
|
|
|
Printed
|
Circuit
|
Board
|
|
|
|
|
|
Assembly (PCBA) (falling
|
|
|
|
|
|
under tariff item 8507 90
|
|
|
|
|
|
90) of Lithium-ion battery
|
|
|
|
|
|
and battery pack
|
|
|
|
|
(82) against S. No. 513, in column (3), in clause (a), item (i) shall be omitted with effect from the 1st day of April, 2021;
(83) after S. No. 516B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
“516C.
|
8536 41 00,
|
All goods
|
10%
|
-
|
-”;
|
|
8536 49 00
|
|
|
&
|
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