Notification No 25/2019 Customs date on 6th July, 2019

 

CUSTOMS Notification No 25 of 2019 dated 6th July, 2019

  

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. 25/2019- CUSTOMS is given below: 

 Notification No. 25/2019-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. 25/2019 –Customs 

New Delhi, the 6th July, 2019

 

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 G.S.R. 785(E), dated the 30th June, 2017, namely:-

 

In the said notification,

 

(I)                in the Table, -

 

(1)   S. No. 23 and the entries relating thereto shall be omitted;

 

(2)   S. No. 24 and the entries relating thereto shall be omitted;

 

(3)   against S.No.57, in column (3), in item I, sub-items (A), (B) and (C) and the entries relating thereto shall be omitted;

 

(4)   S. No. 67 and the entries relating thereto shall be omitted;

 

(5)   against S. No. 119, in column (3), for the words “Prawn feed, shrimp larvae feed and fish feed in pellet form”, the following shall be substituted, namely: -

 

“The following goods, namely: -

 

(1)   Prawn feed;

 

(2)   shrimp larvae feed;

 

(3)   fish feed in pellet form”;

 

(6)   S. No. 125 and the entries relating thereto shall be omitted;

 

(7)   for S. No. 136 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: -

 

(1)

(2)

(3)

(4)

(5)

(6)

 

 

 

 

 

 

“136.

2612 10 00

Uranium Ore and concentrates, for

Nil

-

-”;

 

 

generation of nuclear power

 

 

 

 

 

 

 

 

 

 

 

(8) S. No. 145 and the entries relating thereto shall be omitted;

 

 

(9)   against S. No. 147, in column (3), for the words “including”, the words “excluding” shall be substituted;

 

(10)       after S. No. 147 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

 

(1)

 

 

(2)

 

 

(3)

 

 

(4)

 

 

(5)

(6)

“147A.

2710

 

 

Naphtha

 

4%

-

 

-”;

 

 

 

 

 

 

 

 

 

 

 

 

 

(11)

for S. No. 182 and the entries relating thereto, the following S. No. and entries shall be

substituted, namely: -

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

(3)

 

 

(4)

 

 

(5)

(6)

“182.

 

2844 20 00

 

 

All  goods,  for  generation  of

 

Nil

 

 

-

-”;

 

 

 

 

 

 

 

nuclear power

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(12)

against S. No. 198, for the entry in column (4), the entry “Nil” shall be substituted;

(13)

after S. No. 202 and the entries thereto, the following S. No. and entries shall be

inserted, namely: -

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

(3)

 

 

(4)

 

 

(5)

 

(6)

 

 

 

 

 

 

 

 

 

 

 

 

“202A.

 

2910 20 00

 

Methyloxirane (propylene oxide)

 

5%

 

 

-

 

-”;

 

 

 

 

 

 

 

(14)

after S. No. 216 and the entries relating thereto, the following S. No. and entries shall

be inserted, namely: -

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

(3)

 

 

(4)

 

 

(5)

 

(6)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

“216A.

 

Any

 

Raw materials, parts or accessories for

 

 

Nil

 

 

-

 

9”;

 

Chapter

 

use in manufacture of artificial kidney

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(15)

against S. No. 249A, for the entry in column (3), the entry “All goods” shall be

substituted;

 

 

 

 

 

 

 

 

 

 

(16)

against S. No. 250A, for the entry in column (3), the entry “All goods” shall be

substituted;

 

 

 

 

 

 

 

 

 

 

(17)

S. No. 252 and the entries relating thereto shall be omitted;

 

 

 

 

 

 

 

(18)

against S. No. 262, for the entries in column (2), the entries “3901 to 3915 (except 3903,

 

3904 and 3908)” shall be substituted;

 

(19)   against S. No. 267, for the entry in column (3), the entry “All goods other than polymers of vinyl chloride” shall be substituted;

 

(20)   S. No. 282 and the entries relating thereto shall be omitted;

 

(21)   S. No. 283 and the entries relating thereto shall be omitted;

 

(22)   S. No. 294 and the entries relating thereto shall be omitted;

 

(23)   S. No. 295 and the entries relating thereto shall be omitted;

 

(24)   S. No. 297 and the entries relating thereto shall be omitted;

 

(25)   against S. No. 302, for the entry in column (4), the entry “5%” shall be substituted;

 

(26)       against S. No. 306, for the entry in column (4), the entry “2.5%” shall be substituted;

 

(27)       against S. No. 310, for the entry in column (4), the entry “2.5%” shall be substituted;

 

(28)      against S. No. 335, for the entry in column (3), the entry “All goods, other than marble slabs and goods mentioned at S. No. 337” shall be substituted;

 

(29)       S. No. 336 and the entries relating thereto shall be omitted;

 

(30)      after S. No. 341 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

 

(1)

(2)

(3)

(4)

(5)

(6)

 

 

 

 

 

 

“341A.

Any

Thefollowinggoodsforthe

Nil

-

9”;

 

Chapter

manufacture  of  Preform   of  Silica,

 

 

 

 

 

namely: -

 

 

 

 

 

(i)  Refrigerated Helium Liquid (2804);

 

 

 

 

 

(ii) Germanium Tetra Chloride (2812);

 

 

 

 

 

(iii)Silica tetra chloride (2812);

 

 

 

 

 

(iv) Silica tube (7002);

 

 

 

 

 

(v) Silica Rods (7002)

 

 

 

 

(31)       against S. No. 354, for the entry in column (4), the entry “11.85%” shall be substituted;

 

(32)       against S. No. 355, for the entry in column (4), the entry “11%” shall be substituted;

 

(33)       against S. No. 356, in column (4), for the entry “10%”, at both the places, the entry “12.5%” shall be substituted;

 

(34)       against S. No. 357, for the entry in column (4), the entry “12.5%” shall be substituted;

 

(35)       S. No. 358 and the entries relating thereto shall be omitted;

 

(36)       S. No. 359 and the entries relating thereto shall be omitted;

 

(37)       S. No. 363 and the entries relating thereto shall be omitted;

 

(38)       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.

72 (except 7202 60

All   goods   other   than   the

5%

-

-”;

 

00,

 

7208,

7209,

following, namely: -

 

 

 

 

7210,

7211,

7212,

(i) goods mentioned against serial

 

 

 

 

7218, 7224, 7225 11

numbers 367, 368, 369, 370, 371,

 

 

 

 

00,

7225

30   90,

371B, 373A, 373B, 376 and 376C;

 

 

 

 

7225

40

19,

7225

(ii) seconds and defectives of goods

 

 

 

 

50,

7225

99  00  or

falling under Chapter 72

 

 

 

 

7229)

 

 

 

 

 

 

 

 

(39)

after S. No. 373 and the entries thereto, the following S. No. and entries shall be

inserted, namely: -

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

(3)

(4)

(5)

(6)

 

 

 

 

 

 

“373A.

7218

All goods

7.5%

-

-

 

 

 

 

 

 

 

373B.

 

7224

All goods

7.5%

-

-”;

 

 

 

 

 

 

 

(40)

against S. No. 374, for the entry in column (4), the entry “2.5%” shall be substituted;

 

(41)

against S. No. 375, in column (4), for the entry “5%”, wherever they occur, the entry

“2.5%” shall be substituted;

 

 

 

(42)

after S. No. 376A and the entries relating thereto, the following S. Nos. and entries shall

be inserted, namely: -

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

(3)

(4)

(5)

(6)

 

 

 

 

 

 

 

“376B.

7226 99 30

 

Amorphous alloy ribbon

5%

-

-

 

 

 

 

 

 

 

 

376C.

 

7229

 

All goods other than INVAR

7.5%

-

-

 

 

 

 

 

 

 

 

376D.

 

7229

 

INVAR

5%

-

-”;

 

 

 

 

 

 

 

(43)

after S. No. 390 and the entries relating thereto, the following S. No. and entries shall

be inserted, namely: -

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

(3)

(4)

(5)

(6)

 

 

 

 

 

 

 

 

“390A.

8105 20 10

 

Cobalt  mattes  and  other  intermediate

2.5%

-

-”;

 

products of cobalt metallurgy

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(44)

S. No. 427 and the entries relating thereto shall be omitted;

 

 

 

(45)

after S. No. 449 and the entries relating thereto, the following S. No. and entries shall

be inserted, namely: -

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

(3)

(4)

(5)

(6)

 

 

 

 

 

 

 

 

“449A.

8415 90 00

 

All goods other than indoor or outdoor

10%

-

-”;

 

units of split-system air conditioner

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(46)

after S. No. 452 and the entries relating thereto, the following S. No. and entries shall

be inserted, namely: -

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

(3)

(4)

(5)

(6)

 

 

 

 

 

 

 

 

“452A.

8421 39 20,

 

All goods other than catalytic converters

7.5%

-

-”;

8421 39 90

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(47)

S. No. 453 and the entries relating thereto shall be omitted;

 

 

 

(48)

after S. No. 481 and the entries relating thereto, the following S. No. and entries shall

be inserted, namely: -

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

(3)

(4)

(5)

(6)

 

 

 

 

Raw materials, parts or accessories for

Nil

-

9”;

“481A.

Any

 

use  in  the  manufacture  of  disposable

 

 

 

Chapter

 

sterilized dialysers and micro barrier of

 

 

 

 

 

 

 

 

 

 

 

 

 

artificial kidney

 

 

 

 

(49)       against S. No. 509, for the entries in column (3), the following entries shall be substituted, namely: -

 

“(a) Parts, components and accessories for manufacture of Digital Video Recorder (DVR)/ Network Video Recorder (NVR) falling under 8521 90 90, other than the following items, namely: -

 

(i)                 populated printed circuit boards;

 

(ii)               charger or power adapter;

 

(b)     sub-parts for use in manufacture of items mentioned at (a) above”;

 

(50)       against S. No. 511, for the entry in column (3), the following entries shall be substituted, namely: -

 

“(a) Parts, components and accessories for manufacture of CCTV Camera/IP camera falling under 8525 80, other than the following items, namely: -

 

(i)                 populated printed circuit boards;

 

(ii)               charger or power adapter;

 

(b)     sub-parts for use in manufacture of items mentioned at (a) above”;

 

(51)       for S. No. 524 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: -

 

(1)

(2)

 

(3)

(4)

(5)

(6)

“524.

8702

or

Motor  vehicles  (excluding  electrically

 

 

 

 

8704

 

operated vehicles), 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,  gearbox  and  transmission

15%

-

-

 

 

 

mechanism  not  in  a  pre-assembled

 

 

 

 

 

 

condition;

 

 

 

 

 

 

(b) engine or gearbox or transmission

 

 

 

 

 

 

mechanism in pre-assembled form but

25%

-

-

 

 

 

not  mounted  on  a  chassis  or  a  body

 

 

 

 

 

 

assembly.

 

 

 

 

 

 

(2) other than (1) above.

30%

-

-”;

 

(52)       against S. No. 528, in column (3), after item (ix), the following items shall be inserted, namely: -

 

“(x)       E-Drive assembly;

 

(xi)             On Board charger;

 

(xii)           E compressor;

 

(xiii)         Charging Gun”;

 

(53)       against S. No. 529, for the entry in column (6), the entry “9” shall be substituted;

 

(54)       against S. No. 612, in column (3), after item (u), the following items shall be inserted, namely: -

 

“(v) Pine wood;

 

(w)     Foam/ EVA foam”;

 

(II)             in the ANNEXURE, -

 

(a)    against Condition No. 41, in paragraph 1, in clause (b), -

 

(i)                 for the word “ten”, the word “one” shall be substituted;

 

(ii)               for the words “one hundred”, the word “ten” shall be substituted;

 

(b)   against Condition No. 48, in clause (e), the following proviso shall be inserted at the end, namely: -

 

Provided that where the said goods so imported are sought to be disposed of in non-serviceable form, after mutilation, the importer or the transferee, as the case may be, may at his option, pay duty at the rate of 7.5 per cent. on transaction value of such goods subject to production of a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, having jurisdiction over the port of import, to the effect that the said goods are non-serviceable and have been mutilated before disposal.”; 

(III)          in List 5, against item number 14, for the entry, the entry “Polyester tape” shall be substituted;

 

(IV)      in List 14, item number 9 and the entries relating thereto shall be omitted;

 

(V)             List 20 and the entries relating thereto shall be omitted;

 

(VI)      in List 32, after item number 8, and the entries relating thereto, the following shall be inserted, namely: -

 

“9) Mahi Banswara Atomic Power project- 1 to 4, Mahi Banswara, Rajasthan

 

10)             Kaiga Atomic Power project – 5 and 6, Kaiga site, Karnataka

 

11)             Gorakhpur Atomic Power project- 3 and 4, GHAVP site, Haryana

 

12)             Chutka Atomic Power project- 1 and 2, Chutka site, Madhya Pradesh”.

 

[F. No. 334/3/2019- TRU] 

 

(Ruchi Bisht)

 

Under Secretary to the Government of India

 

Note: - The principal notification No. 50/2017- 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. 785 (E), dated the 30th June, 2017 and last amended vide notification No.17/2019-Customs dated the 15th June, 2019, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i) vide number G.S.R. 425 (E), dated the 15th June, 2019.


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