[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
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%
15%
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,-
(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,-
(a) with CIF value more than US$ 40,000
(b) other than (a) above
15%
100%
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
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
substituted, 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 sub-
assemblies, 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%
15%
50%
-
-
-
-
-
-”.
2. In the third proviso, for the words and figures “31
st
day of January, 2019”, the words and
figures “2
nd
day of March, 2019” shall be substituted;
3. This notification shall come into effect from the 30
th
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 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 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 15
th
December, 2018.
