CUSTOMS Notification No 13 of 2022 dated 1st February, 2022

 

 

Seeks to implement a graded BCD structure for smart meters and its parts, sub-parts and sub-assembly.

 

The extract of CUSTOMS Notification No. 13/2022- CUSTOMS is given below: 

 Notification No. 13/2022-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. 13/2022-Customs 

New Delhi, the 1^st February, 2022

 

 

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 exempts the goods of the description as specified in column (3) of the Table below and falling within the Chapter or heading or sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the standard rate as specified in the corresponding entry in column (4) of the said Table, subject to any of the conditions as specified in the Annexure to this notification, the Condition No. of which is mentioned in the corresponding entries in column (5) of the said Table.

 

TABLE

 

S.No.	Chapter or	Description of goods	Standard	Condition
	heading or		rate	No.
	sub-heading
	or tariff
	item
(1)	(2)	(3)	(4)	(5)
1.	8506 50 00	Battery for use in Smart Meters.	Nil	1 and 4
			5%	1 and 5
			10%	1 and 6

			10%	1 and 7
2.	Any	Inputs  or  parts  or  sub-parts  for  use  in	Nil	1 and 3
	Chapter	manufacture of items mentioned at S. No. 1.
3.	8517 69 90	Communication    module    for    use    in	Nil	1 and 4
		manufacture of Smart Meters.
			Nil	1 and 5
			5%	1 and 6
			10%	1 and 7
4.	Any	Inputs  or  parts  or  sub-parts  for  use  in	Nil	1 and 3
	Chapter	manufacture of items mentioned at S. No. 3.
5.	8517 71 00	Antenna  for  use  in  manufacture  of  Smart	Nil	1 and 4
		Meters.
			Nil	1 and 5
			5%	1 and 6
			10%	1 and 7
6.	Any	Inputs  or  parts  or  sub-parts  for  use  in	Nil	1 and 3
	Chapter	manufacture of items mentioned at S. No. 5.
7.	8524 11 00	Liquid Crystal Display (LCD) or Back light	Nil	1 and 4
	or	for LCD for use in manufacture of Smart
	8524 91 00	Meters.	5%	1 and 5
			10%	1 and 6
			10%	1 and 7
8.	Any	Inputs  or  parts  or  sub-parts  for  use  in	Nil	1 and 3
	Chapter	manufacture of items mentioned at S. No. 7.
9.	8536 49 00	Relay  for  use  in  manufacture  of  Smart	5%	1 and 4
		Meters.
			10%	1 and 5