Phased Manufacturing Plan for
Mobile Batteries, Battery Parts @5%
· Lithium Ion
Cell, PCBA and Inputs for Cell and PCBA @0%
[Notification No. 02/2019 – Customs dated 29 January 2019]
Seeks to further amend notification No. 57/2017-Customs dated 30th
June, 2017 to prescribe effective BCD rate on parts of power bank of Lithium
ion and Battery pack of cellular mobile phones.
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,1962 (52 of 1962), 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. 57/2017- 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. 798
(E),
dated the 30th June, 2017, namely:-
1. In
the said
notification, in the TABLE, -
I. against serial
number
7, in column (3), the item (ii) shall be omitted;
II. after
serial
number
7C and the entries relating thereto, the following serial numbers
and entries shall be inserted,
namely: -
(1) |
(2) |
(3) |
(4) |
(5) |
“7D |
Any Chapter |
Inputs or raw
material other than: - (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 Battery pack
of Cellular mobile phones. |
Nil |
1 |
7E |
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 following goods, namely: - (i)
Battery pack of
cellular mobile phones;
(ii)
Power Bank
of lithium ion |
Nil |
1 |
III. against serial number
16, for the entry in
column (3), the following entry shall be
substituted, namely: -
“ All goods other than following
goods, namely: -
(i) battery pack
of cellular mobile phones;
(ii) Power
Bank”;
IV. after
serial
number 17
and the entries relating thereto, the following serial numbers and
entries shall be inserted,
namely: -
(1) |
(2) |
(3) |
(4) |
(5) |
“17A |
8507 60 00 |
Lithium
ion cell for
use in the manufacture of
battery pack of cellular mobile phone. |
5% |
1 |
17B |
8507 60 00 |
Lithium
ion cell for
use in the manufacture of
power bank of Lithium ion. |
5% |
1”; |
V. for serial
number 20 and the entries relating thereto, the following serial
number and entry shall be substituted, namely: -
(1) |
(2) |
(3) |
(4) |
(5) |
“20 |
8517 62 90 or |
All goods other
than the following goods, namely: - (a) Wrist
wearable devices (commonly known as
smart watches); (b) Optical transport equipment; (c) Combination of one
or more of Packet Optical Transport Product or Switch (POTP or
POTS); (d) Optical Transport
Network (OTN)
products; (e) IP Radios; (f) Soft switches and Voice over Internet
Protocol (VoIP)
equipment, namely, VoIP
phones, media gateways, gateway
controllers and session
border controllers; (g) Carrier
Ethernet Switch, Packet Transport Node (PTN) products, Multiprotocol Label Switching
Transport Profile (MPLS-TP) products; (h) Multiple Input/Multiple Output
(MIMO) and Long Term
Evolution (LTE) products |
10% |
- |
VI. serial number 21 and
entries relating thereto shall be omitted.
2. This notification
shall be effective from
the
30 January, 2019.
[F.No.354/418/2018-TRU]