CUSTOMS Notification No 03 of 2021 dated 1st February, 2021
Seeks to further amend notification No. 57/2017-Customs dated 30th June, 2017 so as to prescribe effective BCD rate on IT/Electronics items
The extract of CUSTOMS Notification No. 03/2021- CUSTOMS is given below:
Notification No. 03/2021-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. 03/2021 – 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), 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. 57/2017- 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. 798 (E), dated the 30th June, 2017, namely:-
- In the said notification, in the TABLE, -
(i) against S.No. 6A ,-
(a) in column (3), in the proviso, after item (v), the following item shall be inserted, namely: -
“(vi) metal shield”;
(b) in column (4), for the entries at both the places, the entry “2.5%” shall be substituted with effect from the 1st day of April, 2021;
(ii) against S.No. 6B,-
(a) in column (3), after item (b), the following proviso shall be inserted, namely: -
“Provided that nothing contained in the entries mentioned at items (a) and (b) shall apply to the “camera lens”;
(b) in column (4), for the entries at both the places, the entry “2.5%” shall be substituted with effect from the 1st day of April, 2021;
(iii) against S.No. 6C, in column (4), for the entries at both the places, the entry “2.5%” shall be substituted with effect from the 1st day of April, 2021;
(iv) against S.No. 7, -
(a) in column (3), items (iv), (v), (vi), (vii), (ix), (xii), (xiii), (xiv), (xv), (xvi), (xvii), (xviii), (xix), (xx), (xxi), (xxii), (xxiii), (xxv), (xxvii), (xxviii), (xxx) shall be omitted;
(b) in column (4), for the entry, the entry “2.5%” shall be substituted with effect from the 1st day of April, 2021;
(v) S. Nos. 7A, 7B, 7C and 7D and the entries relating thereto shall be omitted;
(vi) S. No. 7E and the entries relating thereto shall be omitted with effect from the 1st day of April, 2021;
(vii) against S.No. 8, -
(a) in column (3), items (v), (vi) and (vii) shall be omitted;
(b) in column (4), for the entry, the entry “2.5%” shall be substituted with effect from the 1st day of April, 2021;
(viii) S. No. 10 and the entries relating thereto shall be omitted;
(ix) against S.No. 13, in column (3), for the entry, the following entry shall be substituted, namely: -
“ All goods other than the following goods, namely:-
(a) charger or power adapter;
(b) solar inverter ”;
(x) after S. No. 13 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-
(1)
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(2)
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(3)
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(4)
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(5)
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“13A
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8504 90 90
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All goods other than the following goods, namely: -
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10%
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-”;
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(a) Printed Circuit Board Assembly of charger or power adapter;
(b) Moulded Plastic of charger or power adapter
(xi) S. Nos. 16, 17, 17A and 17B and the entries relating thereto shall be omitted;
(xii) against S.No. 20, in column (3), for item (h), the following items shall be substituted, namely: -
“(h) Multiple Input/Multiple Output (MIMO) products;
(i) Long Term Evolution (LTE) products”;
(xiii) against S.No. 22, in column (3), for item (h), the following items shall be substituted, namely: -
“(h) Multiple Input/Multiple Output (MIMO) products;
(i) Long Term Evolution (LTE) products”.
- This notification shall come into force on 2nd February, 2021.
[F.No. 334/2/2021-TRU]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note:- The principal notification No.57/2017-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. 798(E), dated the 30th June, 2017 and last amended, vide notification No. 2/2020 -Customs, dated the 2nd February, 2020, published vide number G.S.R. 62(E), dated the 2nd February, 2020.