Notification No. 03/2019-Customs Dated 29/01/2019
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 Lithiumion cells.-
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 30th 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 30th 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 Chapter | Parts, sub-parts, inputs or raw material for use in manufacture of Lithium ion cells falling under tariff item 8507 60 00 | Nil | - | 9”; |
(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 or 8704 | Electrically
operated vehicles, if imported, - (1) As a Knocked Down kit containing all the necessary components, parts or subassemblies, for assembling a complete vehicle with, - (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, 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 |
10%
|
- |
|
(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 subassemblies, for assembling a complete vehicle, with,- (a) disassembled Battery Pack, Motor, Motor Controller, Charger, Power Control Unit, Energy Monitor 10% - - Contractor, Brake system, Electric Compressor not mounted on chassis; (b) pre-assembled Battery Pack, Motor, 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,- |
10%
|
|
|
(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 60 00 | Lithium ion
cell for use in manufacture of Lithium ion accumulator other than the
following, namely: (a) Battery pack of cellular mobile phone; and (b) Power bank. |
5% | - | 9”; |
(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 1Inserted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) |
| “528 A. |
8507 |
Battery pack for use in the manufacture of electrically operated vehicle or hybrid vehicle | 5% | - | 9”; |
(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:
| (1) | (2) | (3) | (4) | (5) | (6) |
| “531 A. |
8711 |
Electrically
operated motor cycles (including mopeds) and cycles fitted with an
auxiliary motor, with or without side cars, and side cars, if imported,
- (1) As a knocked down kit containing all the necessary components, parts or subassemblies, for assembling a complete vehicle, with,- (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, 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 |
10%
|
- |
|
2. In the third proviso, for the words and figures “31st day of January, 2019”, the words and figures “2nd day of March, 2019” shall be substituted;
3. This notification shall come into effect from the 30th day of January, 2019.
[F. No. 354/ 47 /2018- TRU]
(Gunjan Kumar Verma)
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. 80/2018 -Customs, dated the 15 th December, 2018, published vide number G.S.R. 1212 (E), dated the 15th December, 2018.