CUSTOMS Notification No 02 of 2021 dated 1st February, 2021

Posted on 10 June 2022     Category : Notifications

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buttons, hangers or printed

 

 

 

 

Chapter

bags

(whether

made

of

 

 

 

 

 

polythene,

polypropylene,

 

 

 

 

 

PVC,

high

molecular

or

 

 

 

 

 

high density polyethylene),

 

 

 

 

 

imported

by

bonafide

 

 

 

 

 

exporters

 

 

 

 

 

 

 

 

(27) S. No. 272 and the entries relating thereto shall be omitted;

 

 

(28)  against S. No. 273, in column (4), for the entry, the entry “5%” shall be substituted;

 

(29)   against S. No. 284, in column (3), after item (iii), the following explanation shall be inserted, namely: -

 

“Explanation. - For the removal of doubts, this entry does not include toy balloons made of natural rubber latex (toy balloons are classified under Customs tariff heading 9503).”;

 

(30)  S. No. 285 and the entries relating thereto shall be omitted;

 

(31)   against S. No. 292, in column (6), for the entry at both the places, the entry “9” shall be substituted;

 

(32)   For S. No. 293A and the entries relating thereto, the following S. No. and entries shall be substituted, namely, -

 

(1)

 

(2)

 

 

(3)

 

 

(4)

(5)

(6)

“293A.

48

 

The following goods used

5%

-

31”;

 

 

 

in

the

printing

of

&n

nbsp;

 

 

(84)   for S. No. 527 and the entries relating thereto, the following S. Nos. and entries shall be substituted, namely: -

 

(1)

(2)

 

 

(3)

 

 

(4)

(5)

(6)

“527

8507 60 00

Lithium ion cell for use in

5%

-

9

 

 

manufacture

of

battery  or

 

 

 

 

 

battery

pack,

other

than

 

 

 

 

 

those mentioned against S.

 

 

 

 

 

Nos. 527A and 527B

 

 

 

 

527A

8507 60 00

Lithium ion cell for use in

5%

-

9

 

 

the manufacture of battery

 

 

 

 

 

or battery pack of cellular

 

 

 

 

 

mobile phone

 

 

 

 

 

527B

8507 60 00

Lithium ion cell for use in

5%

-

9”;

 

 

the manufacture of battery

 

 

 

 

 

or

battery

 

pack

 

 

 

 

 

newspapers, namely: -

 

 

 

 

 

 

(i)

newsprint;

 

 

 

 

 

 

 

 

(ii) other

uncoated

 

 

 

 

 

 

 

paper conforming to

 

 

 

 

 

 

 

the specifications of

 

 

 

 

 

 

 

newsprint

 

(other

 

 

 

 

 

 

 

than

its

surface

 

 

 

 

 

 

 

roughness).

 

 

 

 

 

(33)  S. Nos. 293B, 305 and the entries relating thereto shall be omitted;

 

(34)   S. Nos. 311, 312, 313 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2021;

 

(35)  against S. No. 314, in column (4), for the entry, the entry “5%” shall be substituted;

 

(36)  S. No. 315 and the entries relating thereto shall be omitted;

 

(37)   against S. No. 318, in column (3), for the entry, the entry “All goods” shall be substituted;

 

(38)  S. No. 319 and the entries relating thereto shall be omitted;

 

(39)   against S. No. 321, in column (3), for the entry, the entry “All goods” shall be substituted;

 

(40)  S. No. 322 and the entries relating thereto shall be omitted;

 

(41)  against S. No. 333, in column (6), for the entry, the entry “9” shall be substituted;

 

(42)   after S. No. 342 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: -

 

(1)

(2)

(3)

(4)

of

 

 

 

 

 

electrically

 

operated

 

 

 

 

 

vehicle

or

hybrid

motor

 

 

 

 

 

vehicle

 

 

 

 

 

 

 

 

(85)   after S. No. 528A and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: -

 

(1)

(2)

 

(3)

 

 

(4)

(5)

(6)

“528B

8507 60 00

Lithium   ion

battery   or

15%

-

-

 

 

battery

pack

of

cellular

 

 

 

 

 

mobile phones

 

 

 

 

 

528C

8507 60 00

All goods other than the

10%

-

-”;

 

 

following, namely: -

 

 

 

 

 

(i)

goods

mentioned

 

 

 

 

 

 

against

S.

Nos.

 

 

 
(5)

(6)

“342A.

7007

All goods other than those

10%

-

-

 

 

suitable for use 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.

 

(43)  against S. No. 349, in column (2), for the entry, the entry “71 (except 7104 90 90)”

 

 

shall be substituted;

 

(44) against S. No. 354, in column (4), for the entry, the entry “6.9%” shall be substituted;

 

(45) against S. No. 355, in column (4), for the entry, the entry “6.1%” shall be substituted;

 

(46) against S. No. 356, in column (4), for the entry “12.5%”, at both the places, the entry “7.5%” shall be substituted;

 

(47) against S. No. 357, in column (4), for the entry, the entry “7.5%” shall be substituted;

 

(48) after S. No. 357 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: -

 

(1)

(2)

(3)

(4)

(5)

(6)

 

 

 

 

 

 

“357A.

7108

All goods other than those mentioned at S.

7.5%

-

-

 

 

No. 354

 

 

 

 

 

 

 

 

 

357B.

7106

All goods other than those mentioned at S.

7.5%

-

-”;

 

 

No. 355

 

 

 

 

(49) S. No. 362 and the entries relating thereto shall be omitted;

 

(50) against S. No. 364A, in column (4), for the entry, the entry “9.17%” shall be substituted;

 

(51) after S. No. 364A and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: -

 

(1)

(2)

 

 

(3)

 

(4)

(5)

(6)

“364B.

7107 00 00,

All goods

 

 

10%

-

-

 

7109 00 00,

 

 

 

 

 

 

 

 

7110, 7111

 

 

 

 

 

 

 

 

00

00,

 

 

 

 

 

 

 

 

7112, 7118

 

 

 

 

 

 

 

364C.

7113

 

Gold or silver findings

 

10%

-

-”;

 

 

 

Explanation.-

For

the

 

 

 

 

 

 

purposes of this entry, “gold

 

 

 

 

 

 

or silver findings” means a

 

 

 

528A and 528B;

 

 

 

 

 

(ii) Power Bank

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(86)  against S. No. 532, in column (4), for the entry, the entry “15%” shall be substituted;

 

(87)   against S. No. 534, in column (6), for the entry, the entry “9 and 74” shall be substituted;

 

(88)   after S. No. 535 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: -

 

(1)

(2)

(3)

 

(4)

(5)

(6)

“535A.

Any

Components

or

parts,

Nil

-

9 and

 

Chapter

including

engines,

of

 

 

109”;

 

 

aircraft of heading 8802 –

 

 

 

 

(a) for       manufacture       of aircraft    falling     under heading 8802;

(b) for manufacture of parts of      aircraft       at       (a), imported      by     Public Sector Units under the Ministry of Defence

 

 

(89) against S. No. 559, in column (3), in the Explanation, in item (i), for the words “jurisdictional jurisdictional Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be”, the words, brackets and figure “Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017”, shall be substituted;

 

(90) after S. No. 581A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

 

(1)

(2)

 

(3)

(4)

(5)

(6)

“581B.

9031 80 00

All goods

 

7.5%

-

-”;

&nbn="bottom" width="77">

 

 

 

 

 

 

small

component  such  as

 

 

 

 

 

 

hook,

clasp,

clamp,

pin,

 

 

 

 

 

 

catch, screw back used to

 

 

 

 

 

 

hold the whole or a part of a

 

 

 

 

 

 

piece of jewellery in place.

 

 

 

 

(52)  S. No. 365 and the entries relating thereto shall be omitted;

 

(53)   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.

7201,

All goods

5%

-

- ”;

 

7202,

 

 

 

 

 

7203,

 

 

 

 

 

7205,

 

 

 

 

 

7226 11 00

 

 

 

 

 

(54)   for S. No. 368 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: -

(1)

(2)

 

(3)

(4)

 

(5)

(6)

“368.

(91) against S. No. 587, in column (4), for the entry, the entry “15%” shall be substituted;

 

(92) for S. No. 591 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: -

(1)

(2)

(3)

 

(4)

(5)

(6)

“591.

9503

Parts of electronic

15%

-

9 ”;

 

 

toys

for

 

 

 

 

 

manufacture

of

 

 

 

 

 

electronic toys.

 

 

 

 

 

(93) S. No. 592 and the entries relating thereto shall be omitted; II. in the first proviso, -

(1)   for clause a), the following clause shall be substituted, namely: -

 

“(a) the goods specified against S. Nos. 368 of the said Table on or after the 1st day of April, 2022.”;

 

(2)   clause (b), (c) and (e) shall be omitted;

 

III. in the Explanation, after clause (II), the following clause shall be inserted, namely: -

 

“(III) Consequent to the amendments made with effect from 2nd February, 2021 in the entries against S. Nos. 292, 430, 431 and 559, the Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 shall complete pending action, if any, in respect of imports made earlier therein.”.

 

IV. in the ANNEXURE, -

 

(i)  in Condition No. 22, clause (b) shall be omitted;

 

(ii)   in Condition No. 24, clause (b) shall be omitted; (iii)Condition Nos. 30 and 38 shall be omitted;

(iv) in Condition No. 51, clause (3) shall be omitted;

(v)   in Condition No. 53, clause (iii) shall be omitted;

(vi) in Condition No. 54, in clause (c), sub-clause (iii) shall be omitted;

(vii)   for Condition No. 60, the following Condition shall be substituted, namely: -

 

 

“(i) If, -

 

  1. (a) the goods are imported for Research and Development purposes;

 

(b)   the imported goods are installed in the said Research and Development Wing of the importer within six months from the date of importation;

 

(c)   the goods imported are not transferred or sold for a period of seven years from the date of installation;

 

(ii)   If, -

 

(a)   the goods are imported for use in the manufacture of commodities;

 

(b)   the total value of goods imported does not exceed 25 per cent. of the FOB value of exports made during the preceding financial year;

 

(c)   the importer produces a certificate from the Joint Director General of Foreign Trade in the Ministry of Commerce of the Government of India, certifying the value of exports made during the financial year mentioned in clause (b) above, and also the value and quantity of goods already imported under this notification during the current financial year;

 

(d)  the imported goods are installed in the factory of the importer within six months from the date of importation;

 

(e)   the goods imported are not transferred or sold for a period of seven years from the date of installation. ”;

 

(viii)   in Condition No. 61, for clause (d), the following clause shall be substituted, namely: -

 

 

“ 61. (d) the imported goods are installed in the said Research and Development wing of the importer within six months from the date of importation;”;

 

 

(ix)    in Condition No. 79, the fig/td>

7204

All goods

 

Nil

-

 

- ”;

 

 

 

 

 

 

 

 

 

(55)   for S. No. 369 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: -

(1)

(2)

 

(3)

(4)

 

(5)

(6)

“369.

7204

All goods

 

2.5%

-

 

- ”;

 

 

 

 

 

 

 

 

 

(56)  S. Nos. 370 and 371 and the entries relating thereto shall be omitted;

 

(57)   against S. No. 371A, in column (4), for the entry, the entry “7.5%” shall be substituted;

 

(58)  S. Nos. 372, 373, 373A and 373B and the entries relating thereto shall be omitted;

 

(59)  against S. No. 374, in column (4), for the entry, the entry “Nil” shall be substituted;

 

(60)   against S. No. 375 in column (4), for the entry “2.5%”, wherever they occur, the entry “Nil” shall be substituted;

 

(61)  S. Nos. 376 and 376C and the entries relating thereto shall be omitted;

 

(62)   after S. No. 376D and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

 

(1)

 

(2)

 

 

(3)

 

 

(4)

(5)

(6)

“376E.

72

 

All  goods

other  than

the

7.5%

-

- ”;

 

 

 

following, namely: -

 

 

 

 

 

 

 

(i) goods mentioned against

 

 

 

 

 

(x)      after Condition No. 107, the following Condition Nos. shall be inserted, namely: -

 

“If, -

 

  1. (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.

 

  1. 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.

 

  1. 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, -

 

  1. 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, n> 

 

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

&nbamely: -

 

(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)

 

 

 

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

(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

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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