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

Posted on 10 June 2022 Category : Notifications

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(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	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.
			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%	-	-”;

(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 1^st 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 2^nd 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, -

(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;

(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 fign="bottom" width="192">

buttons, hangers or printed

Chapter

bags

(whether

made

polythene,

polypropylene,

PVC,

high

molecular

high density polyethylene),

imported

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	&nure “75.” shall be omitted. (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 2^nd 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 30^th 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 30^th June, 2017 and last amended vide notification No. 43/2020-Customs, dated the 26^th November, 2020, published vide number G.S.R. 736(E), dated the 26^th 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 1^st 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 30^th 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, nbsp;
			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 1^st 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)

(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)	(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.	(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 1^st 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	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
			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.	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
			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 1^st 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 1^st 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 1^st 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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