[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. 05 / 2014 - CUSTOMS (N.T.)
New Delhi, dated the 21
st
January, 2014
G.S.R. 43 (E). – In exercise of the powers conferred by sub-section (2) of section 75 of
the Customs Act, 1962 (52 of 1962), sub-section (2) of section 37 of the Central Excise Act, 1944
(1 of 1944), and section 93A read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of
1994), read with rules 3 and 4 of the Customs, Central Excise Duties and Service Tax Drawback
Rules, 1995, the Central Government hereby makes the following amendments in the notification of
the Government of India in the Ministry of Finance (Department of Revenue), No. 98/2013-
Customs (N.T.), dated the 14
th
September, 2013 published vide number G.S.R. 632 (E), dated the
14
th
September, 2013, namely:-
In the said notification,-
(A) in the notes and conditions, in para (3), in sub-para (iii), for the word and figures “heading
4203”, the words and figures “heading 4203 or 6116 or 6216” shall be substituted;
(B) in the Schedule,-
(i) in CHAPTER - 3, for Tariff item 030602 and the entries relating thereto, the following Tariff
items and entries shall be substituted, namely :-
“030602
In frozen form other than Accelerated
Freeze Dried
Kg 3.3% 14.6 2.3% 10.2
030603 Accelerated Freeze Dried Kg 1.8% 38 1% 21.1”;
(ii) in CHAPTER - 42, -
(a) against Tariff item 420207, for the entry in column 5, the entry “70” shall be substituted;
(b) against Tariff item 420207, for the entry in column 7, the entry "15.4" shall be substituted;
(c) against Tariff item 420210, for the entry in column 5, the entry "70" shall be substituted;
(d) against Tariff item 420210, for the entry in column 7, the entry "15.4" shall be substituted;
(e) against Tariff item 420307, for the entry in column 5, the entry "42" shall be substituted;
(f) against Tariff item 420307, for the entry in column 7, the entry "14.3" shall be substituted;
(iii) in CHAPTER - 48,-
(a) against Tariff item 4820200001, in column 2, the words “or without”, shall be omitted;
(b) against Tariff item 4820200001, for the entry in column 4, the entry "6.7%" shall be
substituted;
(c) against Tariff item 4820200001, for the entry in column 5, the entry "7.2" shall be
substituted;
(d) against Tariff item 4820200001, for the entry in column 7, the entry "3.5" shall be
substituted;
(e) against Tariff item 4820200009, for the entry in column 4, the entry "6.7%" shall be
substituted;
(f) against Tariff item 4820200009, for the entry in column 5, the entry "7.2" shall be
substituted;
(g) against Tariff item 4820200009, for the entry in column 7, the entry "1.8" shall be
substituted;
(iv) in CHAPTER - 57,-
(a) against Tariff item 570206, for the entry in column 5, the entry "53.5" shall be substituted;
(b) against Tariff item 570206, for the entry in column 7, the entry "28.4" shall be substituted;
(c) against Tariff item 570305, for the entry in column 5, the entry "53.5" shall be substituted;
(d) against Tariff item 570305, for the entry in column 7, the entry "28.4" shall be substituted;
(e) against Tariff item 570505, for the entry in column 5, the entry "53.5" shall be substituted;
(f) against Tariff item 570505, for the entry in column 7, the entry "28.4" shall be substituted;
(v) in CHAPTER - 60,-
(a) after the Tariff item 600209 and the entries relating thereto, the following Tariff items and
entries shall be inserted, namely:-
“600210
Of Man Made Fibres containing 5% or
more by weight of
spandex/lycra/elastane (Grey)
Kg 8.3% 60 3.1% 22.4
600211
Of Man Made Fibres containing 5% or
more by weight of
spandex/lycra/elastane (Dyed)
Kg 8.8% 72 3.1% 25.4
600212
Of Cotton containing 5% or more by
weight of spandex/lycra/elastane
(Grey)
Kg 5.9% 34 1.6% 9.2
600213
Of Cotton containing 5% or more by
weight of spandex/lycra/elastane
(Dyed)
Kg 6.4% 40 1.6% 10.0
600214
Of Blend containing Cotton and Man
Made Fibre where MMF predominates
by weight and containing 5% or more
by weight of spandex/lycra/elastane
(Grey)
Kg 7.5% 57.3 3.1% 23.7
600215
Of Blend containing Cotton and Man
Made Fibre where MMF predominates
by weight and containing 5% or more
by weight of spandex/lycra/elastane
Kg 8% 63.9 3.1% 24.8
(Dyed)
600216
Of Blend containing Cotton and Man
Made Fibre where Cotton
predominates by weight and containing
5% or more by weight of
spandex/lycra/elastane (Grey)
Kg 5.9% 37.9 1.3% 8.3
600217
Of Blend containing Cotton and Man
Made Fibre where Cotton
predominates by weight and containing
5% or more by weight of
spandex/lycra/elastane (Dyed)
Kg 6.4% 50.1 1.3% 10.2”;
(b) after the Tariff item 600409 and the entries relating thereto, the following Tariff items and
entries shall be inserted, namely:-
“600410
Of Man Made Fibres containing 5% or
more by weight of
spandex/lycra/elastane (Grey)
Kg 8.3% 60 3.1% 22.4
600411
Of Man Made Fibres containing 5% or
more by weight of
spandex/lycra/elastane (Dyed)
Kg 8.8% 72 3.1% 25.4
600412
Of Cotton containing 5% or more by
weight of spandex/lycra/elastane
(Grey)
Kg 5.9% 34 1.6% 9.2
600413
Of Cotton containing 5% or more by
weight of spandex/lycra/ elastane
(Dyed)
Kg 6.4% 40 1.6% 10.0
600414
Of Blend containing Cotton and Man
Made Fibre where MMF predominates
by weight and containing 5% or more
by weight of spandex/lycra/elastane
(Grey)
Kg 7.5% 57.3 3.1% 23.7
600415
Of Blend containing Cotton and Man
Made Fibre where MMF predominates
by weight and containing 5% or more
by weight of spandex/lycra/elastane
(Dyed)
Kg 8% 63.9 3.1% 24.8
600416
Of Blend containing Cotton and Man
Made Fibre where Cotton
predominates by weight and containing
5% or more by weight of
spandex/lycra/elastane (Grey)
Kg 5.9% 37.9 1.3% 8.3
600417
Of Blend containing Cotton and Man
Made Fibre where Cotton
predominates by weight and containing
5% or more by weight of
spandex/lycra/elastane (Dyed)
Kg 6.4% 50.1 1.3% 10.2”;
(vi) in CHAPTER - 61, after the Tariff item 611608 and the entries relating thereto, the following
Tariff item and entries shall be inserted, namely:-
“611609
Gloves, specially designed for use in
sports namely Golf Gloves made of
synthetic materials
Per
piece
7.6% 35.2 1.7% 7.9”;
(vii) in CHAPTER - 62, after the Tariff item 621607 and the entries relating thereto, the following
Tariff item and entries shall be inserted, namely:-
“621608
Gloves, specially designed for use in
sports namely Golf Gloves made of
synthetic materials
Per
piece
7.6% 35.2 1.7% 7.9”;
(viii) in CHAPTER - 63, for Tariff items falling under heading 6307 and the entries relating
thereto, the following Tariff items and entries shall be substituted, namely :--
“630701 Fabric Swatches Kg 7.2% 69.2 1.8% 17.3
630702
Others (excluding fabric
swatches)
63070201 Of Cotton Kg 7.2% 75 1.8% 18.7
63070202
Of Blend containing Cotton and
Man Made Fibre
Kg 8.2% 84 1.5% 15.4
63070203 Of Man Made Fibres Kg 9.2% 94 1.1% 11.2
63070204
Of Silk (other than containing Noil
silk)
Kg 7.8% 414.5 4% 212.6
63070205 Of Noil Silk Kg 7.8% 129 4% 66.2
63070206 Of Wool Kg 7.2% 108 1.8% 27
63070207 Of Others Kg 7.2% 69.2 1.8% 17.3”;
(ix) in CHAPTER - 73, after Tariff item 732643 and the entries relating thereto, the following
Tariff item and the entries shall be inserted, namely :-
“732644 Steel Cops/Pirn/Bobbins 1.9% 1.9% ”;
(x) in CHAPTER - 84, for Tariff item 8436 and the entries relating thereto, the following Tariff
items and entries shall be substituted, namely :-
“8436
Other agricultural, horti-cultural,
forestry, poultry-keeping or bee-
keeping machinery, including
germi-nation plant fitted with
mecha-nical or thermal equipment;
poultry incubators and brooders
843601 Poultry equipment and parts thereof Kg 7.2% 10 1.7% 2.3
843699 Others 1.7% 1.7% ”;
(xi) in CHAPTER - 87, for all the Tariff items and the entries relating thereto, the following Tariff
items and entries shall be substituted, namely :-
“8701
Tractors (other than tractors of
heading 8709)
1 No. 6.5% 26000 2% 8000
8702
Motor vehicles for the transport
of ten or more persons, including
the driver
870201
Commercial Vehicle of GVW upto
7.5 MT in CBU/SKD/CKD
condition
2% 2%
870202
Commercial Vehicles of GVW
above 7.5 MT in CBU/SKD/CKD
condition
2% 2%
870299 Others 2% 2%
8703
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
870301
Rear Engined Auto Rickshaw in
CKD/ SKD/ CBU condition
2% 2%
870302
Motor cars having Manual
Transmission
1 No. 2.85% 25000 2.85% 25000
870303
Motor cars having Automatic
Transmission
1 No. 3.67% 34000 3.67% 34000
870399 Others 2% 2%
8704
Motor vehicles for the transport
of goods
870401
Commercial Vehicle of GVW upto
7.5 MT in CBU/SKD/CKD
condition
2% 2%
870402
Commercial Vehicles of GVW
above 7.5 MT in CBU/SKD/CKD
condition
2% 2%
870499 Others 2% 2%
8705
Special purpose motor vehicles,
other than those principally
designed for the transport of
persons or goods (for example,
breakdown lorries, crane lorries,
fire fighting vehicles, concrete-
mixers lorries, spraying lorries,
mobile workshops, mobile
radiological units)
870501
Commercial Vehicle of GVW upto
7.5 MT in CBU/SKD/CKD
condition
2% 2%
870502
Commercial Vehicles of GVW
above 7.5 MT in CBU/SKD/CKD
condition
2% 2%
870599 Others 2% 2%
8706
Chassis fitted with engines, for
the motor vehicles of headings
8701 to 8705
870601
Front Engined Three Wheeler
Drive away Chassis in CKD/
SKD/CBU condition
2% 2%
870602
Chassis, with or without cabin, for
Commercial Vehicle of GVW upto
7.5 MT in CBU/SKD/CKD
condition
2% 2%
870603
Chassis, with or without cabin, for
Commercial Vehicles of GVW
above 7.5 MT in CBU/SKD/CKD
condition
2% 2%
870699 Others 2% 2%
8707
Bodies (including cabs), for the
motor vehicles of headings 8701
to 8705
2% 2%
8708
Parts and accessories of the
motor vehicles of headings 8701
to 8705
870801 Nozzles Kg 7.2% 17.0 2% 4.7
870802 Piston Pin/ Gudgeon Pin Kg 7.2% 17.0 2% 4.7
870803 Steel Anchor Pin Kg 7.2% 17.0 2% 4.7
870804 BB Axle Kg 7.2% 17.0 2% 4.7
870805 Brake shoe plate Kg 7.2% 17.0 2% 4.7
870806
Chain Cover Hinges Shakle Plates
made of CRCA Sheet
Kg 7.2% 17.0 2% 4.7
870807 Connecting Rods Kg 7.2% 17.0 2% 4.7
870808 Crank for chain wheel Kg 7.2% 17.0 2% 4.7
870809
Front Axle beam/I-Beam, made of
alloy steel
Kg 7.2% 17.0 3% 7.1
870810
Front Axle beam/I-Beam, made of
non-alloy steel
Kg 7.2% 17.0 2% 4.7
8708011 Full Tension Sleeve Kg 7.2% 17.0 2% 4.7
8708012 Spokes (Galvanised) Kg 7.2% 17.0 2% 4.7
8708013
Machined trailor ball/ hitch pin/
linkage pin
Kg 7.2% 17.0 2% 4.7
8708014 Push rod Kg 7.2% 17.0 2% 4.7
8708015 Radiator Cap Kg 7.2% 17.0 2% 4.7
8708016 Sleeve Shaft and Ball Joint Kg 7.2% 17.0 2% 4.7
8708017 Slip Stub Shaft Kg 7.2% 17.0 2% 4.7
8708018 Spindles Kg 7.2% 17.0 2% 4.7
8708019 Sprocket with central axle Kg 7.2% 17.0 2% 4.7
8708020 V-Belt Cover BcP Kg 7.2% 17.0 2% 4.7
8708021 Valve Tappets Kg 7.2% 17.0 2% 4.7
8708022
Automotive Radiator Core of
Copper/Brass construction
Kg 7.2% 49.5 2% 13.7
8708023
Automotive Radiator assembly
with radiator core of Copper/
Brass construction
Kg 7.2% 49.5 2% 13.7
8708024
Automotive Radiator assembly
with radiator core of Steel/Brass
construction
Kg 7.2% 34.0 2% 9.4
8708025 Roller for auto break shoe Kg 7.2% 17.0 2% 4.7
8708026 Spline Hub for Clutch Plates Kg 7.2% 17.0 2% 4.7
8708027 Front/rear axle shaft Kg 7.2% 17.0 2% 4.7
8708028
Auto Parts Double Brake Chamber
Type 24 L/S
Kg 7.2% 17.0 2% 4.7
8708029
Auto Parts Brake Chamber Type
16 L/S
Kg 7.2% 17.0 2% 4.7
8708030
Auto Parts Brake Chamber Type
20 L/S
Kg 7.2% 17.0 2% 4.7
8708031
Auto Parts Brake Chamber Type
24 L/S
Kg 7.2% 17.0 2% 4.7
8708032
Auto Parts Brake Chamber Type
30 L/S
Kg 7.2% 17.0 2% 4.7
8708033 Auto Parts Brake Chamber Type Kg 7.2% 17.0 2% 4.7
30 S/S
8708034 Steering Knuckle Kg 7.2% 17.0 2% 4.7
8708035
Tractor Parts- Top Link Assembly
and Parts thereof
Kg 7.2% 17.0 2% 4.7
8708036
Tractor Parts- Stabilizer
Assembly/Chain Assembly and
Parts thereof
Kg 7.2% 17.0 2% 4.7
8708037
Tractor Parts- Lift Arm/Lower
Link and Parts thereof
Kg 7.2% 17.0 2% 4.7
8708038 Tractor Parts- Draw Bar Kg 7.2% 17.0 2% 4.7
8708039
Tractor Parts- Ratchet Jack
Assembly and Parts thereof
Kg 7.2% 17.0 2% 4.7
8708040
Tractor Parts- Leveling Assembly
and Parts thereof
Kg 7.2% 17.0 2% 4.7
8708041 Tractor Parts- Ball for Tractor Parts Kg 7.2% 17.0 2% 4.7
8708042 Tractor Parts- Reducing Bush Kg 7.2% 17.0 2% 4.7
8708043 Deleted
8708044
Tractor Parts-Stub Axle/Front Axle
Spindle
Kg 7.2% 17.0 2% 4.7
8708045
Tractor Parts- Tie Rod End and
Parts thereof
Kg 7.2% 17.0 2% 4.7
8708046 Deleted
8708047 Deleted
8708048 Cone Sleeve/Axle Stud sleeve 2% 2%
8708049
Rear Axle Assembly for LCV/
HCV (Assembly/SKD)
2.6% 2.6%
8708050
Rocker Arm/ Rocker Shaft made of
steel
2% 2%
8708051
Aluminium Pistons, in fully
machined conditions
2% 2%
8708052 Clutch Cover Assembly 2% 2%
8708053
Clutch Plate /Disc Assembly/
Driven plate
2% 2%
8708054
Brake Drums made of Alloy Cast
Iron
2% 2%
8708055
Nut and Shaft Assembly for
Automobile
2% 2%
8708056
Rear Axle Housing Assembly for
LCV/HCV
2% 2%
8708057
Chrome/Nickel Plated wire wheel
for all types of car
2% 2%
8708058 Shock Absorber 2% 2%
8708059 Power take offs /clutches 2% 2%
8708060 Diffuser and parts thereof 2% 2%
8708061
Distributor Type Fuel Injection
Pump
3.3% 3.3%
8708062 End-Cap Assembly 2% 2%
8708063
General Purpose Metal Fitted/
Metal Bonded / Metal Un-bonded
Automobile Rubber Parts
(Moulded / Extruded) including
Engine Mounting
Kg 3% 17.1 3% 17.1
8708064
Identifiable ready to use machined
parts/components made wholly or
2% 2%
predominantly of iron / carbon
steel / Non Alloy Steel/ Alloy steel
(other than Stainless Steel) (not
less than 90% by weight)
manufactured through casting
process, not elsewhere specified.
8708065
Identifiable ready to use machined
parts/components made wholly or
predominantly of Stainless Steel
(not less than 90% by weight)
manufactured through casting
process, not elsewhere specified.
Kg 2.6% 6.2 2.6% 6.2
8708066
Identifiable ready to use machined
parts/components made wholly or
predominantly of carbon steel /
Non Alloy Steel/ (not less than
90% by weight) manufactured
through forging process, not
elsewhere specified.
2% 2%
8708067
Identifiable ready to use machined
parts / components made wholly or
predominantly of Alloy Steel (not
less than 90% by weight)
manufactured through Forging
process, not elsewhere specified
Kg 3% 6.5 3% 6.5
8708068
Identifiable ready to use machined
parts/ components made wholly or
predominantly of Stainless Steel
(not less than 90% by weight)
manufactured through Forging
process, not elsewhere specified
Kg 3% 14.4 3% 14.4
8708069
Cast articles including parts/
components of Aluminium, not
elsewhere specified
2% 2%
8708070 Alloy Steel Forgings (Machined) Kg 3% 6.5 3% 6.5
8708099 Others 2% 2%
8709
Works trucks, self-propelled, not
fitted with lifting or handling
equipment, of the type used in
factories, warehouses, dock areas
or airports for short distance
transport of goods; tractors of
the type used on railway station
platforms; parts of the foregoing
vehicles
2% 2%
87100000
Tanks and other armoured
fighting vehicles, motorized,
whether or not fitted with
weapons, and parts of such
vehicles
Nil Nil
8711
Motorcycles (including mopeds)
and cycles fitted with an
auxiliary motor, with or without
side-cars;
871101
Automotive Steel Wheel Rims 12"-
13" (Excluding Wire Wheels)
Kg 7.2% 14.2 2% 3.9
871102
Automotive Steel Wheel Rims 14"-
16" (Excluding Wire Wheels)
Kg 7.2% 14.2 2% 3.9
871103
Scooter (in CKD/SKD/CBU
condition)
2% 2%
871104
Motor Cycle (in CKD/SKD/ CBU
condition)
2% 2%
871105
Moped (in CKD/SKD/CBU
condition)
2% 2%
871199 Others 2% 2%
8712
Bicycles and other cycles
(including delivery tricycles), not
motorised
871201 Complete Bicycle single speed 1 No. 11.7% 439.5 2% 75.1
871202
Complete Bicycle having multi-
speed chain wheel and crank with
multi-speed freewheel
1 No. 13.3% 608 4.3% 196.6
871203
Multi-speed complete bicycle with
geared hubs
1 No. 13.3% 608 4.3% 196.6
871299 Others 2% 2%
8713
Carriages for disabled persons,
whether or not motorised or
otherwise mechanically propelled
2% 2%
8714
Parts and accessories of vehicles
of headings 8711 to 8713
871401 BB axle 100 Pcs 11.4% 351 2% 61.6
871402 BB Cup set of 3 1 Set 11% 2.7 2% 0.5
871403 Deleted
871404 Brake set 1 Set 11.4% 10.9 2% 1.9
871405 Chain 100 Pcs 11% 661 2% 120.2
871406 Chain Adjuster Per pair 11% 0.5 2% 0.1
871407
Single speed Chain wheel and
Crank (Crank made of steel)
1 Set 11% 17.3 2% 3.1
871408 Cotter pin-Set of 2 1 Set 11% 0.6 2% 0.1
871409
Frame made of steel without B.B.
cup and axle
Per
piece
8% 53 2% 13.2
871410 Fork
100
Pcs.
11.4% 1658.7 2% 291
871411 Fork Fitting 1 Set 10.5% 3.8 2% 0.7
871412 Free wheel single speed 100 Pcs 10.5% 472.5 2% 90
871413 Handle bar made of steel 1 Set 10.5% 23.7 2% 4.5
871414 Handle stem made of steel 100 Pcs 11.4% 345 2% 60.5
871415 Hub (front or rear) made of steel
100
Pcs.
10.5% 672 2% 128
871416 Lamp bracket 100 Pcs 11.4% 135.7 2% 23.8
871417 Mudguard (pair) Per pair 11.4% 22.4 2% 3.9
871418 Pedal (pair) Per pair 11.4% 8.2 2% 1.4
871419 Rim (pair) made of steel Per pair 11.4% 37.2 2% 6.5
871420 Saddle 100 Pcs 11.4% 2297 2% 403
871421 Seat Pillar 100 Pcs 11.4% 169.8 2% 29.8
871422 Spokes set of 144 pieces 1 Set 11.4% 13.7 2% 2.4
871423
Single speed Chain wheel and
Crank (Crank made of aluminium)
Kg 10% 25.8 2% 5.1
871424 Cranks made out of aluminium Kg 10% 45 2% 9
871425 Triple chain wheel and crank set 1 Set 10% 29.1 2% 5.8
871426 Handle Bar Switch
Per
piece
10% 29.1 3% 8.7
871427 Half Collets for engine valves
Per
piece
10% 6.8 2% 1.3
871428
Industrial Roller Chain/
Motorcycles including Moped
Chain/ Automotive Timing
Chains(all types including spares)
Kg 10% 25.8 2% 5.1
871429 Chain wheel
Per
piece
10% 51.6 2% 10.3
871430 Multispeed free wheel
Per
piece
10% 34.3 2% 6.8
871499 Others Kg 10% 17.1 2% 3.4
8715 Baby carriages and parts thereof Kg 7.2% 14.2 2% 3.9
8716
Trailers and semi-trailers; other
vehicles, not mechanically
propelled; parts thereof
871601 Truck and Trailer Wheels Kg 7.2% 14.2 2% 3.9
871602
Earth Moving Wheel Components,
namely, Bead Seat Ring, Gutter
Band Fixed Flange and Lock Ring
Kg 7.2% 14.2 2% 3.9
871603 Others 2% 2% ”;
(xii) in CHAPTER - 95,-
(a) against Tariff item 950304, in column 3, the entry "Kg" shall be inserted;
(b) against Tariff item 950304, for the entry in column 4, the entry "4.7%" shall be substituted;
(c) against Tariff item 950304, in column 5, the entry "26.9" shall be inserted;
(d) against Tariff item 950304, in column 7, the entry "9.7" shall be inserted;
(e) against Tariff item 950305, in column 3, the entry "Kg" shall be inserted;
(f) against Tariff item 950305, for the entry in column 4, the entry "4.7%" shall be substituted;
(g) against Tariff item 950305, in column 5, the entry "26.9" shall be inserted;
(h) against Tariff item 950305, in column 7, the entry "9.7" shall be inserted;
(i) against Tariff item 95069962, for the entry in column 3, the entry "set" shall be substituted;
(j) against Tariff item 95069962, for the entry in column 4, the entry "7.2%" shall be
substituted;
(k) against Tariff item 95069962, for the entry in column 5, the entry "470" shall be
substituted;
(l) against Tariff item 95069962, for the entry in column 7, the entry "111" shall be substituted;
2. This notification shall come into force on the 25
th
day of January, 2014.
[F. No. 609/111/2013-DBK]
(Sanjay Kumar)
Under Secretary to the Government of India
Note: The principal notification No. 98/2013-Customs (N.T.) dated the 14th September, 2013 was
published in the Gazette of India, vide number G.S.R. 632(E), Extraordinary, part II, Section 3,
Sub-section (i) dated the 14
th
September, 2013.
