[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. 21/2021-Customs
New Delhi, the 31
st
March, 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 the 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, in the
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:-
1. In the said notification, in the Table, -
i) against S.No. 448G, for the entry in column (3), the following entries shall be
substituted, namely:-
“ 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”;
ii) against S.No. 448H, for the entry in column (3), the following entries shall be
substituted, namely:-
“ 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”;
iii) against S.No. 485A, for the entry in column (3), the following entries shall be
substituted, namely:-
“ 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”;
iv) against S.No. 490, for the entry in column (3), the following entries shall be substituted,
namely:-
“ 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”;
v) against S.No. 494, for the entries in column (2), the entries “9028 90 10, 9030 31 00,
9030 90 10” shall be substituted;
vi) after S.No. 494 and the entries relating thereto, the following S.No. and entries shall be
inserted, namely:-
(1) (2) (3) (4) (5) (6)
“494A. 9032 89
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
7.5% - -”;
vii) against S.No. 495, for the entry in column (4), the entry “15%” shall be substituted;
viii) against S.No. 516C, for the entry in column (3), the following entries shall be
substituted, namely:-
“ 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”;
ix) S.No. 528 and the entries relating thereto shall be omitted;
x) against S.No. 528A, for the entry in column (4), the entry “15%” shall be substituted;
xi) after S.No. 528A and the entries relating thereto, the following S.No. and entries shall
be inserted, namely:-
(1) (2) (3) (4) (5) (6)
“528AA. 8504 40 30 Battery charger for use in manufacture
of electrically operated vehicle or
hybrid vehicle.
15% - 9”;
xii) S.No. 529 and the entries relating thereto shall be omitted;
xiii) against S.No. 563, in column (3), after the words “or veterinary use”, the words “, other
than goods mentioned against serial numbers 564A, 564B or 564C”, shall be inserted;
xiv) against S.No. 563A, in column (3), after the words “All goods”, the words “, other than
goods mentioned against serial numbers 564A, 564B or 564C”, shall be inserted;
xv) against S.No. 564, in column (3), after the figure “9022”, the words “, other than goods
mentioned against serial numbers 564A, 564B or 564C”, shall be inserted;
xvi) after S. No. 564 and the entries relating thereto, the following S. No. and entries shall be
inserted, namely:-
(1) (2) (3) (4) (5) (6)
“564A. 9018 Static User Interface for use in manufacture of X-
Ray machines (heading 9022)
5% - 9
564B 9022 The following goods for use in manufacture of
X-Ray machines (heading 9022), namely:-
(i) X-Ray Diagnostic Table;
(ii) Vertical Bucky;
(iii) X-Ray Tube Suspension;
High Frequency X-Ray Generator (>25KHz,
<500 mA)
10% - 9
564C 9022 The following goods for use in manufacture of
X-Ray machines (heading 9022), namely:-
(i) X-Ray Grid;
(ii) Multi Leaf Collimator/Iris
5% - 9”;
xvii) against S.No. 581B, for the entry in column (3), the following entries shall be
substituted, namely:-
“ 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”;
2. This notification shall come into force on the 1
st
day of April, 2021
[F.No.354/75/2020 –TRU]
(Rajeev Ranjan)
Deputy Secretary to the Government of India
Note: The principal notification No.50/2017-Customs, dated the 30
th
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 30
th
June, 2017 and last amended vide notification No. 02/2021-Customs, dated the 1
st
day of
February, 2021, published vide number G.S.R.60(E), dated the 1
st
day of February, 2021.
