Components of Motor Vehicles Duty Hiked to 15% from 7.5%

·         Concessional Duties Prescribed for Parts of X-Ray Machines

·         Duty on X-ray Machine Parts Restructured

[Customs Notification No. 21 dated 31st March 2021]

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 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:-

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 1st day of April, 2021

[F.No.354/75/2020 –TRU]

 

[Extracts from Jumbo Customs Notification 50/30.06.2017 as amended by 21/31.03.2021]

SNo.

HS Code

Description of Goods

Standard Rate

IGST

Condition

448G

8414 40

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

[21/31.03.2021 – SNo. 448G amended]

7.5%

-

-

448H

8414 80 (except
8414 80 11)

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

[21/31.03.2021 – SNo. 448H amended]

[02/01.02.2021 – SNos. 448G and 448H inserted]

7.5%

-

-

485A

8501 10,
8501 20 00,

8501 31, 8501 32,

8501 33, 8501 34,

8501 40, 8501 51,

8501 52, 8501 53

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

[21/31.03.2021 – SNo. 485A amended]

[02/01.02.2021 – SNo. 485A inserted]

10%

-

-

490.

8537

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

[21/31.03.2021 – SNo. 490 amended]

7.5%

-

-

494.

9028 90 10, 9030 31 00, 9030 90 10, 9032 89 10, 9032 89 90

All goods

[21/31.03.2021 – SNo. 494 amended]

7.5%

-

-

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

[21/31.03.2021 – SNo. 494A inserted]

 

 

 

495.

8507
Any Chapter

Batteries for electrically operated vehicles, including two and three wheeled electric motor vehicles.

Explanation: For the purposes of this entry, “electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include electric motor assisted cycle rickshaw driven by rechargeable solar batteries, also known as ‘soleckshaw’.

[21/31.03.2021 – Duty raised to 15% from 5%]

[03/29.01.2019 – SNo. 495 amended – Duty raised to 5% from Nil and Classification specified into 8507]

15% 5% Nil

-

9 and 72

516C

8536 41 00,
8536 49 00

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

[21/31.03.2021 – SNo. 516C amended;

02/01.02.2021 – SNo. 516C inserted]

10%

-

-

528.

Any Chapter

The following goods for use in the manufacture of Electrically operated vehicles, including two and three wheeled electric motor vehicles.

Explanation: For the purposes of this entry, “electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include electric motor assisted cycle rickshaw driven by rechargeable solar batteries, also known as ‘soleckshaw’, namely:-

(i) Battery pack;

(ii) Battery Charger;

(iii) AC or DC Motor;

(iv) AC or DC Motor Controller

(v) Power Control unit (inverter, AC/DC converter, condenser);

(vi) Energy monitor;

(vii) Contactor;

(viii) Brake system for recovering;

(ix) Electric Compressor.

(x) E-Drive assembly;

(xi) On board charger;

(xii) E compressor;

(xiii) Charging Gun;

[21/31.03.2021 – SNo. 528 omitted]

[25/06.07.2019 – SNo. 528 Items (x),( xi), (xii), (xiii) inserted]
[03/29.01.2019 – SNo. 528 amended – Items (v) to (ix) inserted; Item (i) omitted]

Nil

-

9

528A

8507

Battery pack for use in the manufacture of electrically operated vehicle or hybrid vehicle

[21/31.03.2021 – Duty raised to 15% from 5%]

[03/29.01.2019 – SNo. 528A inserted]

15% 5%

-

9

528AA

8504 40 30

Battery charger for use in manufacture of electrically operated vehicle or hybrid vehicle.

[21/31.03.2021 – SNo. 528AA inserted]

15%

-

9

529.

Any Chapter

The following goods for use in the manufacture of Hybrid motor vehicles

Explanation- for the purpose of this entry,

“hybrid motor vehicle” means a motor vehicle, which uses a combination of battery powered electric motor and an internal combustion engine to power the vehicle to drive trains, but does not include such micro hybrid motor vehicle with start and stop technology, using battery powered electric motor only while in static condition, namely:-

(i) Battery pack;

(ii) Battery Charger;

(iii) AC or DC Motor;

(iv) AC or DC Motor Controller;

(v) Engine for xEV (hybrid electric vehicle);

(vi) Transaxle for HV ( split power device);

(vii) Power Control unit ( inverter, AC/DC converter, condenser);

(viii) Control ECU for HV, Generator;

(ix) Brake system for recovering;

(x) Energy Monitor;

(xi) Electric Compressor

[21/31.03.2021 – SNo. 529 omitted]

[03/29.01.2019 – In SNo. 529, Item (i) omitted]

[25/06.07.2019 – SNo. 529 Condition 9 added to column 6]

Nil

-

9

563.

9018 32 30, 9018 50 20, 9018 90 21, 9018 90 24, 9018 90 43, 9018 90 95, 9018 90 96, 9018 90 97, 9018 90 98, 9019 10 20, 9022 90 10 or  9022 90 30

Goods required for medical, surgical, dental or veterinary use, other than goods mentioned against serial numbers 564A, 564B or 564C.

Explanation.- For the purposes of this entry, the term ‘Goods” refers to medical instruments or appliances required for medical, surgical, dental or veterinary use only and do not refer to parts and spares thereof.

[21/31.03.2021 – SNo. 563 amended – The “underlined” words inserted]

5%

-

-

563A

9018, 9019, 9020, 9021 or 9022 (except 9018 32 30, 9018 50 20, 9018 90 21, 9018 90 24,9018 90 43, 9018 90 95, 9018 90 96, 9018 90 97, 9018 90 98, 9019 10 20, 9022 9010 or 9022 90 30)

All goods, other than goods mentioned against serial numbers 564A, 564B or 564C

[21/31.03.2021 – SNo. 563 amended – The “underlined” words inserted]

[06/02.02.2018- SNo. 563A inserted]

7.5%

-

-

564.

90 or any other Chapter

Raw materials, parts or accessories for use in manufacture of goods falling under headings 9018, 9019, 9020, 9021 or 9022, other than goods mentioned against serial numbers 564A, 564B or 564C.

[21/31.03.2021 – SNo. 563 amended – The “underlined” words inserted].

2.5%

-

9

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

 

 

[21/31.03.2021 – SNos. 564A, 564B and 564C Inserted]

 

 

 

581B

9031 80 00

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

[21/31.03.2021 – SNo. 581B amended]

[02/01.02.2021 – SNo. 581B inserted]

7.5%

-

-