|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 2/2021-Customs
New Delhi, the 1st February, 2021
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 number G.S.R. 785(E), dated the 30th June, 2017, namely:-
In the said notification, -
I. in the Table, -
(1) against S. No. 20, in column (3), for the entry, the entry “Pulses [other than Peas (Pisum sativum), Tur, Chickpeas, Kabuli Chana, Bengal Gram and Masoor(Lentils)]” shall be substituted;
(2) against S. Nos. 20A, 21A, 21B, 21C, 21D in column (4), for the entry, the entry
“10%” shall be substituted;
(3) S. No. 21E and the entries relating thereto shall be omitted;
(4) against S. No. 32A, in column (4), for the entry, the entry “15%” shall be substituted;
(5) against S. No. 32B, in column (4), for the entry, the entry “35%” shall be substituted;
(6) S. No. 44 and the entries relating thereto shall be omitted;
(7) against S. Nos. 57, 61, 70 in column (4), for the entry, the entry “15%” shall be substituted;
(8) after S. No. 104 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “104A. |
2204, 2205, 2206,2208 |
All goods |
50% |
- |
- ”; |
(9) S. Nos. 107, 109, 110, 111, 112, 114, 116, 118 and the entries relating thereto shall be omitted;
(10) against S. No. 119, in column (3), for the entry, the entry “Shrimp larvae feed” shall be substituted;
(11) after S. No. 119 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “119A. |
Chapter 23 (except
2309 10 00) |
All goods |
15% |
- |
- ”; |
(12) for S. No. 130 and the entries relating thereto, the following S. No. and entries shall
be substituted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “130. |
2528 |
All goods |
2.5% |
- |
- ”; |
(13) S. Nos. 131, 140 and the entries relating thereto shall be omitted;
(14) for S. No. 141 and the entries relating thereto, the following S. No. and entries shall
be substituted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “141. |
2701, 2702, 2703 |
All goods |
1% |
- |
- ”; |
(15) against S. No. 147A, in column (4), for the entry, the entry “2.5%” shall be substituted;
(16) against S. No. 175, in column (2), for the entry, the entry “2501” shall be
substituted;
(17) S. Nos. 202, 203, 209 and the entries relating thereto shall be omitted;
(18) against S. No. 210, in column (4), for the entry, the entry “5%” shall be substituted;
(19) against S. No. 219, in column (2), for the figures “3102 21 00”, the figures “3102
21 00, 3102 30 00,” shall be substituted;
(20) after S. No. 219 and the entries relating thereto, the following S. No. and entries
shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “219A. |
3102 30 00 |
All goods |
2.5% |
- |
- ”; |
(21) against S. Nos. 221, 226, 228 in column (4), for the entry, the entry “Nil” shall be
substituted;
(22) S. No. 229 and the entries relating thereto shall be omitted with effect from the 1st
day of April, 2021;
(23) S. No. 230 and the entries relating thereto shall be omitted;
(24) against S. No. 237, in column (6), for the entry, the entry “9 and 22” shall be
substituted;
(25) against S. Nos. 254, 255, in column (6), for the entry, the entry “9 and 24” shall be
substituted;
(26) For S. No. 257 and the entries relating thereto, the following S. No. and entries shall
be substituted, namely, -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “257. |
39, 48 or
any other
Chapter |
Tags, labels, stickers, belts,
buttons, hangers or printed
bags (whether made of
polythene, polypropylene,
PVC, high molecular or
high density polyethylene),
imported by bonafide
exporters
|
Nil |
- |
108”; |
(27) S. No. 272 and the entries relating thereto shall be omitted;
(28) against S. No. 273, in column (4), for the entry, the entry “5%” shall be substituted;
(29) against S. No. 284, in column (3), after item (iii), the following explanation shall be
inserted, namely: -
“Explanation. - For the removal of doubts, this entry does not include toy balloons
made of natural rubber latex (toy balloons are classified under Customs tariff
heading 9503).”;
(30) S. No. 285 and the entries relating thereto shall be omitted;
(31) against S. No. 292, in column (6), for the entry at both the places, the entry “9” shall
be substituted;
(32) For S. No. 293A and the entries relating thereto, the following S. No. and entries
shall be substituted, namely, -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “293A. |
48 |
The following goods used
in the printing of
newspapers, namely: -
(i) newsprint;
(ii) other uncoated
paper conforming to
the specifications of
newsprint (other
than its surface
roughness). |
5% |
- |
31”; |
(33) S. Nos. 293B, 305 and the entries relating thereto shall be omitted;
(34) S. Nos. 311, 312, 313 and the entries relating thereto shall be omitted with effect
from the 1st day of April, 2021;
(35) against S. No. 314, in column (4), for the entry, the entry “5%” shall be substituted;
(36) S. No. 315 and the entries relating thereto shall be omitted;
(37) against S. No. 318, in column (3), for the entry, the entry “All goods” shall be
substituted;
(38) S. No. 319 and the entries relating thereto shall be omitted;
(39) against S. No. 321, in column (3), for the entry, the entry “All goods” shall be
substituted;
(40) S. No. 322 and the entries relating thereto shall be omitted;
(41) against S. No. 333, in column (6), for the entry, the entry “9” shall be substituted;
(42) after S. No. 342 and the entries relating thereto, the following S. Nos. and entries
shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “342A. |
7007 |
All goods other than those
suitable for use in –
(i) motor vehicles falling
under heading 8702 or
8704;
(ii) motor cars falling under
heading 8703; or
(iii) motor cycles falling
under heading 8711. |
10% |
- |
- |
(43) against S. No. 349, in column (2), for the entry, the entry “71 (except 7104 90 90)”
shall be substituted;
(44) against S. No. 354, in column (4), for the entry, the entry “6.9%” shall be
substituted;
(45) against S. No. 355, in column (4), for the entry, the entry “6.1%” shall be
substituted;
(46) against S. No. 356, in column (4), for the entry “12.5%”, at both the places, the
entry “7.5%” shall be substituted;
(47) against S. No. 357, in column (4), for the entry, the entry “7.5%” shall be
substituted;
(48) after S. No. 357 and the entries relating thereto, the following S. Nos. and entries
shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “357A. |
7108 |
All goods other than those mentioned at S.
No. 354 |
7.5% |
- |
- |
| 357B. |
7106 |
All goods other than those mentioned at S.
No. 355 |
7.5% |
- |
-”; |
(49) S. No. 362 and the entries relating thereto shall be omitted;
(50) against S. No. 364A, in column (4), for the entry, the entry “9.17%” shall be
substituted;
(51) after S. No. 364A and the entries relating thereto, the following S. Nos. and entries
shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “364B. |
7107 00 00,
7109 00 00,
7110, 7111
00 00,
7112, 7118 |
All goods |
10% |
- |
- |
| 364C. |
7113 |
Gold or silver findings
Explanation.- For the
purposes of this entry, “gold
or silver findings” means a
small component such as
hook, clasp, clamp, pin,
catch, screw back used to
hold the whole or a part of a
piece of jewellery in place. |
10% |
- |
”;
|
(52) S. No. 365 and the entries relating thereto shall be omitted;
(53) 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. |
7201,
7202,
7203,
7205,
7226 11 00 |
All goods |
5% |
- |
- ”; |
(54) for S. No. 368 and the entries relating thereto, the following S. No. and entries shall
be substituted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “368. |
7204 |
All goods |
Nil |
- |
- ”; |
(55) for S. No. 369 and the entries relating thereto, the following S. No. and entries shall
be substituted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “369. |
7204 |
All goods |
2.5% |
- |
- ”; |
(56) S. Nos. 370 and 371 and the entries relating thereto shall be omitted;
(57) against S. No. 371A, in column (4), for the entry, the entry “7.5%” shall be
substituted;
(58) S. Nos. 372, 373, 373A and 373B and the entries relating thereto shall be omitted;
(59) against S. No. 374, in column (4), for the entry, the entry “Nil” shall be substituted;
(60) against S. No. 375 in column (4), for the entry “2.5%”, wherever they occur, the
entry “Nil” shall be substituted;
(61) S. Nos. 376 and 376C and the entries relating thereto shall be omitted;
(62) after S. No. 376D and the entries relating thereto, the following S. No. and entries
shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “376E. |
72 |
All goods other than the
following, namely: -
(i)goods mentioned against
S. Nos. 366, 367, 368,
369, 371A, 371B, 374,
375, 376A, 376B and
376D;
(ii)seconds and defectives
of goods falling under
Chapter 72 |
7.5% |
- |
- ”; |
(63) against S. No. 377, in column (3), in item (iii), after the word “heading” the figures
and word “7318 or” shall be inserted;
(64) for S. No. 377A and the entries relating thereto, the following S. No. and entries
shall be substituted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “377A. |
7307 29 00,
7307 99 90,
7308 90 90,
7310 29 90,
7320 90 90,
7325 99 99,
7326 19 90,
7326 90 99 |
All goods other than SIM
socket/other mechanical
items (Metal) (7326 90 99)
for cellular mobile phone |
10% |
- |
- ”; |
(65) against S. No. 380, in column (6), for the entry, the entry “9 and 24” shall be
substituted;
(66) for S. No. 382 and the entries relating thereto, the following S. No. and entries shall
be substituted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “382. |
7404 |
All goods |
2.5% |
- |
- ”; |
(67) against S. No. 406, in column (6), for the entry, the entry “9 and 24” shall be
substituted;
(68) against S. No. 408, in column (6), for the entry, the entry “9 and 51” shall be
substituted;
(69) against S. No. 410, in column (6), for the entry, the entry “9 and 52” shall be
substituted;
(70) against S. No. 413, in column (6), for the entry, the entry “9 and 53” shall be
substituted;
(71) against S. No. 414, in column (6), for the entry, the entry “9 and 54” shall be
substituted;
(72) against S. No. 430, in column (6), for the entries “60(i)” and “60(ii)”, wherever they
occur, the entries “60(i) and 9” and “60(ii) and 9” shall respectively be substituted;
(73) against S. No. 431, in column (6), for the entry, the entry “9 and 61” shall be
substituted;
(74) for S. No. 446 and the entries relating thereto, the following S. No. and entries shall
be substituted, namely, -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “446. |
8431 |
Parts and components for
manufacture of tunnel
boring machines |
2.5% |
- |
9”; |
(75) after S. No. 448F and the entries relating thereto, the following S. Nos. and entries
shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “448G. |
8414 40 |
All goods |
7.5% |
- |
-x |
| 448H. |
8414 80
(except
8414 80
11) |
All goods |
7.5% |
- |
-”; |
(76) against S. Nos. 471, 472 in column (4), for the entry, the entry “10%” shall be
substituted;
(77) after S. No. 485 and the entries relating thereto, the following S. No. and entries
shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “485A. |
8501 10,
8501 20 00,
8501 31,
8501 32,
8501 33,
8501 34,
8501 40,
8501 51,
8501 52,
8501 53 |
All goods |
10% |
- |
-”; |
(78) for S. No. 491 and the entries relating thereto, the following S. No. and entries shall
be substituted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “491. |
8544
(except
8544 30 00
and 8544
70) |
All goods (other than USB
Cable for cellular mobile
phone) |
10% |
- |
-”;
|
(79) against S. No. 497, in column (6), for the entry, the entry “9 and 24” shall be
substituted;
(80) against S. No. 512, -
(a) in column (3), for the entry, the following entry shall be substituted, namely: -
“(a) Parts, components and accessories except Lithium-ion cell and
Printed Circuit Board Assembly (PCBA), for use in manufacture of
Lithium-ion battery and battery pack;
(b) Sub-parts for use in manufacture of items mentioned at (a) above.”;
(b) in column (4), for the entry, the entry “2.5%” shall be substituted with effect
from the 1st day of April, 2021;
(81) after S. No. 512 and the entries relating thereto, the following S. No and entries
shall be inserted with effect from the 1st day of April, 2021, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “512A. |
Any
Chapter |
Inputs, parts or sub-parts for
use in the manufacturing of
Printed Circuit Board
Assembly (PCBA) (falling
under tariff item 8507 90
90) of Lithium-ion battery
and battery pack |
2.5% |
- |
9”; |
(82) against S. No. 513, in column (3), in clause (a), item (i) shall be omitted with effect
from the 1st day of April, 2021;
(83) after S. No. 516B and the entries relating thereto, the following S. No. and entries
shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “516C. |
8536 41 00,
8536 49 00 |
All goods |
10% |
- |
-”; |
(84) for S. No. 527 and the entries relating thereto, the following S. Nos. and entries
shall be substituted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “527 |
8507 60 00 |
Lithium ion cell for use in
manufacture of battery or
battery pack, other than
those mentioned against S.
Nos. 527A and 527B |
5% |
- |
9 |
| 527A |
8507 60 00 |
Lithium ion cell for use in
the manufacture of battery
or battery pack of cellular
mobile phone |
5% |
- |
9 |
527B |
8507 60 00 |
Lithium ion cell for use in
the manufacture of battery
or battery pack of
electrically operated
vehicle or hybrid motor
vehicle |
5% |
- |
9”;
|
(85) after S. No. 528A and the entries relating thereto, the following S. Nos. and entries
shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “528B |
8507 60 00 |
Lithium ion battery or
battery pack of cellular
mobile phones |
15% |
- |
- |
| 528C |
8507 60 00 |
All goods other than the
following, namely: -
(i) goods mentioned
against S. Nos.
528A and 528B;
(ii) Power Bank |
10% |
- |
-”; |
(86) against S. No. 532, in column (4), for the entry, the entry “15%” shall be substituted;
(87) against S. No. 534, in column (6), for the entry, the entry “9 and 74” shall be
substituted;
(88) after S. No. 535 and the entries relating thereto, the following S. Nos. and entries
shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “535A. |
Any
Chapter |
Components or parts,
including engines, of
aircraft of heading 8802 –
(a) for manufacture of
aircraft falling under
heading 8802;
(b) for manufacture of parts
of aircraft at (a),
imported by Public
Sector Units under the
Ministry of Defence |
Nil |
- |
9 and
109”; |
(89) against S. No. 559, in column (3), in the Explanation, in item (i), for the words
“jurisdictional jurisdictional Deputy Commissioner of Central tax or the Assistant
Commissioner of Central tax or the Deputy Commissioner of State tax or the
Assistant Commissioner of State tax, as the case may be”, the words, brackets and
figure “Deputy Commissioner of Customs or Assistant Commissioner of Customs
having jurisdiction under the Customs (Import of Goods at Concessional Rate of
Duty) Rules, 2017”, shall be substituted;
(90) after S. No. 581A and the entries relating thereto, the following S. No. and entries
shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “581B. |
9031 80 00 |
All goods |
7.5% |
- |
-”; |
(91) against S. No. 587, in column (4), for the entry, the entry “15%” shall be substituted;
(92) for S. No. 591 and the entries relating thereto, the following S. No. and entries shall
be substituted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| “591. |
9503 |
Parts of electronic
toys for
manufacture of
electronic toys. |
15% |
- |
9 ”; |
(93) S. No. 592 and the entries relating thereto shall be omitted;
II. in the first proviso, -
(1) for clause a), the following clause shall be substituted, namely: -
“(a) the goods specified against S. Nos. 368 of the said Table on or after the 1st day
of April, 2022.”;
(2) clause (b), (c) and (e) shall be omitted;
III. in the Explanation, after clause (II), the following clause shall be inserted, namely: -
“(III) Consequent to the amendments made with effect from 2nd February, 2021 in
the entries against S. Nos. 292, 430, 431 and 559, the Deputy Commissioner of
Customs or Assistant Commissioner of Customs having jurisdiction under the
Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 shall
complete pending action, if any, in respect of imports made earlier therein.”.
IV. in the ANNEXURE, -
(i) in Condition No. 22, clause (b) shall be omitted;
(ii) in Condition No. 24, clause (b) shall be omitted;
(iii)Condition Nos. 30 and 38 shall be omitted;
(iv)in Condition No. 51, clause (3) shall be omitted;
(v) in Condition No. 53, clause (iii) shall be omitted;
(vi)in Condition No. 54, in clause (c), sub-clause (iii) shall be omitted;
(vii)for Condition No. 60, the following Condition shall be substituted, namely: -
| “
60. |
(i) If, -
(a) the goods are imported for Research and Development purposes;
(b) the imported goods are installed in the said Research and
Development Wing of the importer within six months from the
date of importation;
(c) the goods imported are not transferred or sold for a period of seven
years from the date of installation;
(ii) If, -
(a) the goods are imported for use in the manufacture of commodities;
(b) the total value of goods imported does not exceed 25 per cent. of
the FOB value of exports made during the preceding financial year;
(c) the importer produces a certificate from the Joint Director General
of Foreign Trade in the Ministry of Commerce of the Government
of India, certifying the value of exports made during the financial
year mentioned in clause (b) above, and also the value and quantity
of goods already imported under this notification during the current
financial year;
(d) the imported goods are installed in the factory of the importer
within six months from the date of importation;
(e) the goods imported are not transferred or sold for a period of seven
years from the date of installation. ”; |
(viii) in Condition No. 61, for clause (d), the following clause shall be substituted,
namely: -
| “ 61. |
| (d) the imported goods are installed in the said Research and
Development wing of the importer within six months from the date of
importation;”; |
(ix) in Condition No. 79, the figure “75.” shall be omitted.
(x) after Condition No. 107, the following Condition Nos. shall be inserted, namely: -
| “
108. |
If, -
(i) the said goods have been imported for fixing on articles for export
or for the packaging of such articles;
(ii) the importer, by execution of a bond in such form and for such
sum as may be specified by the Assistant Commissioner of
Customs or Deputy Commissioner of Customs, binds himself to
pay on demand in respect of the said goods as are not proved to the satisfaction of the Assistant Commissioner of Customs or
Deputy Commissioner of Customs to have been used for the
aforesaid purposes, an amount equal to the duty leviable on such
goods but for the exemption contained herein;
(iii) the importer satisfies the Assistant Commissioner or Deputy
Commissioner of Customs, that articles so imported have been
exported within six months of the date of importation or within
such extended period as may be permitted by the said Assistant
Commissioner of Customs or Deputy Commissioner of Customs. |
| 109 |
If an officer not below the rank of Joint Secretary to the Government of
India in the Ministry of Defence -
(i) certifies the quantity, description and technical specifications
of the imported goods;
(ii) certifies that the said goods are intended for manufacture of
aircraft falling under heading 8802 or for manufacture of
components or parts, including engines, of such aircrafts; and
(iii) recommends the grant of exemption to the imported goods. |
V. List 2 and the entries relating thereto shall be omitted.
2. This notification shall come into force on the 2nd February 2021.
[F. No.334/02/2021-TRU]
(Rajeev Ranjan)
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. 43/2020-Customs,
dated the 26th November, 2020, published vide number G.S.R. 736(E), dated the 26th
November, 2020.
|