Batteries for Electrical Vehicles under PMP with Duty @5%
·
Parts
(Lithium-ion Cell and PCBA) @5%
·
Input for
Parts at above @0%
·
Retaliatory
Tariff Postponed on US Imports at Fifth Time to 2 March 2019
[Notification No. 03/2019-Customs dated 29 January
2019]
Seeks to further amend notification No. 50/2017-Customs dated 30th
June, 2017 to prescribe effective BCD rate on Electric Vehicle (EV) and their
specified part and raw material for manufacture of Lithium ion cells.
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 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:-
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 Chapter |
Parts,
sub-parts, inputs or raw material for use in manufacture of Lithium ion cells
falling under tariff item 8507 60 00 |
Nil |
- |
9”; |
(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; |
10% |
- |
- |
|
|
|
(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 |
15% |
- |
- |
|
|
|
(2) in
a form other than (1) above |
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 Contractor, Brake system, Electric Compressor not mounted on
chassis; |
10% |
- |
- |
|
|
|
(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. |
15% |
- |
- |
|
|
|
(2) In
any other form,- |
|
|
|
|
|
|
(a)
with CIF value more than US$ 40,000 |
100% |
- |
- |
|
|
|
(b) other
than (a) above |
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) |
|
531A |
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; |
10% |
- |
- |
|
|
|
(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 |
15% |
- |
- |
|
|
|
(2) in
a form other than (1) above |
50% |
- |
- |
2. In the
third proviso, for the words and figures “31st day of January,
2019”, the words and figures “2nd day of March, 2019” shall be
substituted;
3. This notification shall come into effect from
the 30th day of January, 2019.
[F. No.
354/ 47 /2018- TRU]