CUSTOMS Notification No 03 of 2019 dated 29th January, 2019 

 

Seeks to further amend notification No. 50/2017-Customs dated 30th June, 2017 to prescribe effective BCD rate on Electric Vehicle (EV) and their specified part and raw material for manufacture of Lithium ion cells. 

Notification No. 03/2019-CUSTOMS 

The extract of CUSTOMS Notification No. 03/2019- CUSTOMS is given below: 

 

 [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. 03/2019-Customs 

New Delhi, the 29^th January, 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 the Customs Tariff Act, 1975 (51 of 1975), the Central Government, 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 30^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30^th June, 2017, namely:-

 

In the said notification, in the Table,

 

(i)       against S. No. 495,

 

(a) in column (2), for the words “Any Chapter”, the figures “8507” shall be substituted; 

(b)in column (4), for the words “Nil”, the figures “5%” shall be substituted; 

 

(ii)    against S. No. 512, for the entry in column (3), the following entry shall be substituted, namely: - 

“(a) Parts, components and accessories except: -

 

(i)    Lithium ion cell (falling under tariff item 8507 60 00) and; 

(ii)     Printed Circuit Board Assembly (PCBA) (falling under tariff item 8507 90 90) for use in manufacture of lithium-ion batteries other than batteries of mobile handsets including cellular phones falling under tariff item 8507 60 00; 

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

(iii)  after S. No. 523 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

 

(1)	(2)	(3)	(4)	(5)	(6)
“523 A.	Any	Parts, sub-parts, inputs or raw material	Nil	-	9”;

Chapter    for use in manufacture of Lithium ion cells falling under tariff item 8507 60 00 

(iv)   against S. No. 524, in column (3), after the words, “Motor vehicles”, the brackets and words “(excluding electrically operated vehicles)” shall be inserted;

 

(v)     for S. No. 525 and the entries relating thereto, the following S. No. and entries shall be substituted, namely:-

 

(1)	(2)			(3)					(4)	(5)	(6)
“525.	8702	Electrically operated vehicles, if imported, -
	or	(1) As a Knocked Down kit containing all the
	8704
		necessary	components,			parts		or
		subassemblies, for assembling a complete
		vehicle with, -
		(a) disassembled		Battery		Pack,	Motor,		10%	-	-
		Motor	Controller,		Charger,			Power
		Control	Unit,		Energy		Monitor
		Contractor,		Brake	system,		Electric
		Compressor not mounted on chassis;
		(b) pre-assembled  Battery  Pack,					Motor,		15%	-	-
		Motor	Controller,		Charger,			Power
		Control	Unit,		Energy		Monitor
		Contractor,		Brake	System,		Electric
		Compressor not mounted on a chassis or
		a body assembly								-	-”;
		(2) in a form other than (1) above							25%

 

(vi)       against S. No. 526, in column (3), after the words, “Motor vehicles and other motor vehicles”, the brackets and words “(excluding electrically operated vehicles)” shall be inserted;

 

(vii)     after S. No. 526 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(1)	(2)		(3)			(4)	(5)	(6)
“526 A.	8703	Electrically operated Motor cars and other
		motor vehicles, principally designed for the
		transport  of  persons  (other  than  those  of
		heading 8702), including station wagons and
		racing cars, if imported,-
		(1) As a Knocked Down kit containing all the
		necessary  components,  parts  or  sub-
		assemblies,  for  assembling  a  complete
		vehicle, with,-				10%	-	-
		(a) disassembled  Battery  Pack,			Motor,
		Motor	Controller,	Charger,	Power
		Control	Unit,	Energy	Monitor

		Contractor,		Brake	system,	Electric
		Compressor not mounted on chassis;
		(b) pre-assembled  Battery  Pack,				Motor,	15%	-	-
		Motor	Controller,		Charger,	Power
		Control	Unit,		Energy	Monitor
		Contractor,		Brake	System,	Electric
		compressor not mounted on a chassis
		or a body assembly.
		(2) In any other form,-
		(a) with CIF value more than US$ 40,000					100%	-	-
		(b) other than (a) above					60%	-	-”;

 

(viii)   for S. No. 527 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: -

(1)	(2)	(3)	(4)	(5)	(6)
“527.	8507	Lithium  ion  cell  for  use  in  manufacture  of	5%	-	9”;
	60 00	Lithium ion accumulator other than the following,
		namely: -
		(a) Battery pack of cellular mobile phone; and
		(b) Power bank.

 

(ix)       against S. No. 528, in column (3), 

(a)   the entry against item No. (i) shall be omitted; 

(b)   after item (iv), the following items shall be inserted, namely: -

 

“(v) Power Control unit (inverter, AC/DC converter, condenser);

(vi)    Energy monitor;

(vii)    Contactor;

(viii)    Brake system for recovering;

(ix)    Electric Compressor”; 

(x)         after S. No. 528 and the entries relating thereto, the following S. No. and entries shall be substituted, namely:- 

(1)	(2)	(3)	(4)	(5)	(6)
“528 A.	8507	Battery pack  for use in the manufacture of	5%	-	9”;
		electrically operated vehicle or hybrid vehicle

 

(xi)       against S. No. 529, in column (3), the entry against item no. (i) shall be omitted; 

(xii)     against S. No. 531, in column (3), after the words, “an auxiliary motor,”, the brackets and words, “(excluding electrically operated motor cycles and cycles)” shall be inserted;

 (xiii)   after serial number 531 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-