Notification No 13/2022 Customs date on 1st February, 2022

 

 

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 1st 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

 

 

 

 

 

 

 

 

10%

1 and 6

 

 

 

 

 

 

 

 

15%

1 and 7

 

 

 

 

 

10.

Any

Inputs  or  parts  or  sub-parts  for  use  in

Nil

1 and 3

 

Chapter

manufacture of items mentioned at S. No. 9.

 

 

 

 

 

 

 

11.

9028 30 10

Smart Meters

15%

2

 

 

 

 

 

12.

9028 90 10

Printed Circuit Board Assembly (PCBA) for

20%

1 and 3

 

 

use in manufacture of Smart Meters.

 

 

 

 

 

 

 

13.

Any

Inputs  or  parts  or  sub-parts  for  use  in

Nil

1 and 3

 

Chapter

manufacture of items mentioned at S. No.

 

 

 

 

12.

 

 

 

 

 

 

 

 

 

ANNEXURE

 

 

 

 

Condition No.

Conditions

 

 

 

 

1.

If the importer follows the procedure specified in the Customs (Import of

 

Goods at Concessional Rate of Duty) Rules, 2017.

 

 

 

 

 

 

 

2.

Valid upto 31st March, 2022.

 

 

 

 

 

 

 

 

 

3.

Valid from 1st April, 2022 onwards.

 

 

 

 

 

 

 

 

 

4.

Valid from 1st April, 2022 upto 31st

March, 2023.

 

 

 

 

 

 

 

 

5.

Valid from 1st April, 2023 upto 31st

March, 2024.

 

 

 

 

 

 

 

 

6.

Valid from 1st April, 2024 upto 31st

March, 2025.

 

 

 

 

 

 

 

 

7.

Valid from 1st April, 2025 onwards.

 

 

 

 

 

 

 

 

 

 

 

  1. This notification shall come into force on the 2nd day of February, 2022.

 

[F. No. 334/01/2022-TRU]

 

 

 

(Nitish Karnatak)

 

Under Secretary to the Government of India


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers