Customs Notification 50/2017 part 14

 

Customs Notification  No. 50 /2017  dated 30th June, 2017

 

Customs Notification 50.2017 part 14No. 50/2017  Customs, dated the 30th June, 2017

Please find below notification from customs No.50/2017 dt.30.07.2017 superseding customs notification No. 12/2012 -Customs, dated the 17th March, 2017.

 

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520.

86

Loco simulators

5%

-

-

           

521.

86orany

Train protection and warning system

7.5%

-

-

 

Chapter

       

522.

8609 00 00

Refrigerated containers

5%

-

-

           

523.

86040000

Track machines and parts

7.5%

-

-

           

524.

8702 or 8704

Motor vehicles:

     
   

(a) If imported as a Completely Knocked Down

10%

-

-

   

(CKD)   kit   containing   all   the   necessary

     
   

components,   parts   or   sub   assemblies,   for

     
   

assembling  a  complete  vehicle  with  engine,

     
   

gearbox and transmission mechanism not in a

     
   

pre-assembled condition;

     
   

(b) in a form other than (a) above

20%

-

-

525.

8702

Electrically operated vehicles whether imported

10%

-

-

   

in  a  Completely  Knocked  Down  (CKD)  kit

     
   

containing all the necessary components, parts

     
   

or subassemblies, for assembling a complete kit

     
   

with   engine,    gearbox   and   transmission

     
   

mechanism not in a pre-assembled condition or

     
   

not.

     

526.

8703

Motor cars and other motor vehicles principally

     
   

designed for the transport of persons (other than

     
   

those  of  heading  87.02),  including  station

     
   

wagons and racing cars, new, which have not

     
   

been registered anywhere prior to importation, If

     
   

imported,-

     
   

(1) As a Completely Knocked Down (CKD) kit

     
   

containing all the necessary components, parts

     
   

or  sub-assemblies,  for  assembling  a  complete

     
   

vehicle, with,-

     
   

(a)engine,gearboxandtransmission

10%

-

-

   

mechanism   not   in   a   pre-assembled

     
   

condition;

     
   

(b)   engine   or   gearbox   or   transmission

30%

-

-

   

mechanism in pre-assembled form but not

     
   

mounted on a chassis or a body assembly.

     
   

(2) in any other form,-

     
   

(a) with CIF value more than US $ 40,000 or

100%

-

-

   

with engine capacity more than 3000 cc for

     
   

petrol-run vehicles and more than 2500 cc

     
   

for diesel-run vehicles, or with both;

     
   

(b) other than (a) above

60%

-

-

527.

Any Chapter

Lithium ion automotive battery for manufacture

Nil

-

9

   

of Lithium ion battery packs for supply to the

     
   

manufacturers of hybrid and electric vehicle

     
           

528.

Any Chapter

The following goods for use in the manufacture

Nil

-

9

   

of Electrically operated vehicles, including two

     
   

and three wheeled electric motor vehicles.

     
   

Explanation:  For  the  purposes  of  this  entry,

     
   

“electrically operated vehicles” means vehicles

     
   

which are run solely on electrical energy derived

     

 

42

 

   

from an external source or from one or more

     
   

electrical batteries fitted to such road vehicles

     
   

and shall include electric motor assisted cycle

     
   

rickshaw driven by rechargeable solar batteries,

     
   

also known as ‘soleckshaw’, namely:-

     
   

(i) Battery pack;

     
   

(ii) Battery Charger;

     
   

(iii) AC or DC Motor;

     
   

(iv) AC or DC Motor Controller

     

529.

Any Chapter

The following goods for use in the manufacture

Nil

-

-

   

of Hybrid motor vehicles

     
   

Explanation-  for  the  purpose  of  this  entry,

     
   

“hybrid motor vehicle” means a motor vehicle,

     
   

which uses a combination of battery powered

     
   

electric motor and an internal combustion engine

     
   

to power the vehicle to drive trains, but does not

     
   

include such micro hybrid motor vehicle with

     
   

start and stop technology, using battery powered

     
   

electric  motor  only  while  in  static  condition,

     
   

namely:-

     
   

(i) Battery pack;

     
   

(ii) Battery Charger;

     
   

(iii) AC or DC Motor;

     
   

(iv) AC or DC Motor Controller;

     
   

(v)   Engine   for   xEV   (hybrid   electric

     
   

vehicle);

     
   

(vi) Transaxle for HV ( split power device);

     
   

(vii) Power Control unit ( inverter, AC/DC

     
   

converter, condenser);

     
   

(viii) Control ECU for HV, Generator;

     
   

(ix) Brake system for recovering;

     
   

(x) Energy Monitor;

     
   

(xi) Electric Compressor

     

530.

8704

Refrigerated motor vehicles

Nil

-

-

         

531.

8711

Motor  cycles  (including  mopeds)  and  cycles

     
   

fitted with an auxiliary motor, with or without

     
   

side cars, and side cars, new, which have not

     
   

been registered anywhere prior to importation,-

     
   

(1) as a completely knocked down (CKD) kit

     
   

containing all the necessary components, parts

     
   

or  sub-assemblies,  for  assembling  a  complete

     
   

vehicle, with,-

     
   

(a) engine, gearbox and transmission mechanism

10%

-

-

   

not in a pre-assembled condition;

     
   

(b)   engine   or   gearbox   or   transmission

30%

-

-

   

mechanism in pre-assembled form, not mounted

     
   

on a body assembly.

     
   

(2) in any other form excluding motor cycles

60%

-

-

   

with engine capacity of 800 cc or more;

     
   

(3) Motor cycles with engine capacity of 800 cc

75%

-

-

   

or more

     
           

532.

8714 91 00,

All   goods   other   than   Bicycle   parts   and

10%

-

-

 

8714 92,

components

     
           

 

 

 

 

8714 93,

             
 

8714 94 00,

             
 

8714 95,

             
 

8714 96 00,

             
 

8714 99

             

533.

88

 

Gliders,   or   simulators   of   aeroplanes   or

Nil

-

-

     

simulators of helicopters

       

534.

88 or any other

Parts  of  gliders  or  simulators  of  aircrafts

Nil

-

74

 

Chapter

(excluding rubber tyres and tubes of gliders)

     

535.

88

orany

Raw materials –

   

Nil

-

9

 

Other Chapter

(a)  for  manufacture  of  aircraft  falling  under

     
     

heading 8802;

           
     

(b) for manufacture of parts of aircraft at (a)

     
           

536.

88 or any other

Parts, testing equipment, tools and tool-kits for

Nil

-

75

 

Chapter

maintenance, repair, and overhauling of

     
     

(i) aircraft falling under heading 8802 or

     
     

(ii)  components or  parts, including engine, of

     
     

aircrafts of heading 8802 by the units engaged in

     
     

such activities.

         

537.

8802 (except

All  goods

     

Nil

Nil

76

               
 

8802 60 00)

             
                   

538.

8803

 

Components

or  parts,

including

engines,  of

Nil

-

77

   

aircraft of heading 8802

       
             
             

539.

88 or any

The following goods, namely:-

 

Nil

Nil

78

 

other

 

(a) Satellites and payloads;

       
 

Chapter

(b)Scientific

and

technical

instruments,

     
 

apparatus, equipments (including computers

     
           
     

and computer software), accessories, parts,

     
     

components,  spares,  tools,  mock  ups  and

     
     

modules,  raw  materials  and  consumables

     
     

required for launch vehicles and for satellites

     
     

and payloads

         
     

(c) Ground equipment brought for testing of

     
     

(a)

           

540.

8802 (except

All goods

     

Nil

-

79

               
 

8802 60 00)

             
                   

541.

8802

 

Helicopters

     

2.5%

-

-

                 
                   

542.

8802

(except

All goods

     

Nil

-

80

               
 

8802 60 00)

             
                   

543.

8802

(except

All goods

     

2.5%

-

81

 

8802 60 00)

             

544.

Any Chapter

Parts  (other  than  rubber  tubes),  of  aircraft  of

Nil

-

26

     

heading 8802

           

545.

Any Chapter

Parts  (other  than  rubber  tyres  and  tubes),  of

2.5%

-

-

     

aircraft of heading 8802

       

546.

Any Chapter

Parts  (other  than  rubber  tubes),  of  aircraft  of

Nil

-

27

     

heading 8802

           

547.

88031000,

All goods

     

2.5%

-

-

                   
         

44

       

 

 

88032000,

               
 

88033000

               

548.

89

Barges or pontoons imported along with ships

Nil

-

82

   

for  the  more  speedy  unloading  of  imported

     
   

goods and loading of export goods

       

549.

89 or any other

Capital goods and spares thereof, raw materials,

Nil

-

9

 

Chapter

parts,   material   handling   equipment   and

     
   

consumables, for repairs of ocean-going vessels

     
   

by a ship repair unit.

           
   

Explanation:  For  the  purpose  of  this  entry,

     
   

“Ocean going vessels” includes-

         
   

(a)   liners;   cargo-vessel   of   various   kinds

     
   

including refrigerator vessels for the transport of

     
   

meat, fruit or the like, vessels specified for the

     
   

transport of particular goods (grain, coal, ores or

     
   

the  like);  tankers  (petrol,  wine  or  the  like);

     
   

yachts and other sailing vessels; cable ships; ice-

     
   

breakers;  floating  factories  of  all  kinds  (for

     
   

processing whales, preserving fish or the like)

     
   

whale  catchers;  trawlers  and  other  fishing

     
   

vessels;  life  boats,  scientific  research  vessels;

     
   

weather ships; vessels for the transportation or

     
   

mooring of buoys; pilot-boats; hopper barges for

     
   

the disposal of dredged material or the like;

     
   

(b) war ships of all kinds including submarines;

     
   

(c ) tugs, dredgers, fire-floats and salvage ships;

     
   

and

             
   

(d) oil rigs, drilling ships and jack-up rigs.

       

550.

89 or any

Spare parts and consumables for repairs of ocean

Nil

-

83

 

Chapter

going vessels registered in India.

       

551.

8901

All goods (excluding vessels and other floating

Nil

-

84

   

structures as are imported for breaking up)

       

552.

8902 00 10

Trawlers and other fishing vessels

 

Nil

-

-

           

553.

8902,

All goods (excluding vessels and other floating

5%

-

84

 

8904 00 00 or

structures as are imported for breaking up)

       
 

8905 90

               

554.

89051000

All goods

       

Nil

-

-

           

555.

8906

All goods (excluding vessels and other floating

Nil

-

84

   

structures as are imported for breaking up)

       

556.

890710 00

All goods

       

Nil

-

-

                   

557.

89080000

All goods

       

2.5%

-

-

           

558.

Any Chapter

Raw  materials  and  parts,  for  use  in  the

Nil

-

85

   

manufacture  of  goods  falling  under  heading

     
   

8901,  8902,  8904,  8905(  except  sub-heading

     
   

890520)  or  8906,  in  accordance  with  the

     
   

provisions of  section  65 of  the Customs  Act,

     
   

1962(52of 1962).

           
   

Explanation:   Nothing   contained   in

this

     
   

exemption shall have effect on or after 24th  day

     
   

of November, 2015

           

559.

Any Chapter

Raw  materials  and  parts,  for  use  in  the

Nil

-

9

   

manufacture

of

goods

falling

under

     

 

 

     

heading/tariff  item  8901,  8902,  8904  00  00,

     
     

8905 (except tariff item 8905 20 00) or 8906

       
     

Explanation.- For the purposes of this entry, it is

     
     

clarified that in the case of raw materials and

     
     

parts already imported under S.No. 558 above

     
     

and lying unutilized,-

               
     

( i) the unit will furnish a separate bond to the

     
     

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,

     
     

giving details of such goods and also undertake

     
     

to  utilize  the  same  for  manufacture  of  goods

     
     

falling  under  heading/tariff  item  8901,  8902,

     
     

8904 00 00, 8905 (except tariff item 8905 20 00)

     
     

or 8906; and

                   
     

(ii). In the event of failure to use

such goods for

     
     

the  specified  purpose,  the  unit  shall  pay  on

     
     

demand, an amount equal to the duty payable on

     
     

such  goods  but  for  the  exemption  under  this

     
     

notification

                   

560.

Any Chapter

Parts, for repairs of dredgers

       

Nil

-

-

             

561.

90

 

Coronary stents and coronary stent systems for

Nil

-

-

     

use with cardiac catheters

               

562.

90

 

Endovascular stents

         

Nil

-

-

             

563.

9018 32

30,

Goods required for medical, surgical, dental or

5%

-

-

 

9018 50

20,

veterinary use.

                 
 

9018 90

21,

                       
 

9018 90

24,

Explanation.- For the purposes of this entry, the

     
 

9018 90

43,

term ‘Goods” refers to medical instruments or

     
 

9018 90

95,

appliances required for medical, surgical, dental

     
 

9018 90

96,

or veterinary use only and do not refer to parts

     
 

9018 90

97,

and spares thereof.

                 
 

9018 90

98,

                       
 

9019 10

20,

                       
 

9022 90 10 or

                       
 

9022 90

30

                       

564.

90 or any other

Raw materials, parts or accessories for use in

2.5%

-

9

 

Chapter

 

manufacture  of  goods  falling  under  headings

     
     

9018, 9019, 9020, 9021 or 9022.

           

565.

90 or any oth-

The following goods for use in the manufacture

2.5%

-

9

 

er Chapter

of Flexible Medical Video Endoscope (heading

     
     

9018), namely :-

                 
     

(i)

CCD/CMOS Camera Sensor;

         
     

(ii)

Main

printed

circuit

 

board

of

     
       

CCD/CMOS Camera Sensor;

         
     

(iii)

Objective

Lens

 

for

CCD/CMOS

     
       

Camera Sensor;

               
     

(iv)

Light

Guide/Image

Guide

optical

       
       

fiber bundle;

                 
     

(v)

Ultrasound Transducer;

           

 

46

 

   

(vi)

Main printed circuit board of Ultrasound

     
     

Transducer.

           

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