Amends notification no.98/2013-Cus(NT) dated 14.9.2013 - 05/2014 - Customs - Non Tariff

[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 21st 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 14th September, 2013 published vide number G.S.R. 632 (E), dated the 14th 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 (Dyed) Kg 8% 63.9 3.1% 24.8 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, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical 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 ofheading 8709) 1 No. 6.5% 26000 2% 8000 8702 Motor vehicles for the transportof 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 motorvehicles 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 transportof 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 headings8701 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 30 S/S Kg 7.2% 17.0 2% 4.7 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 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. 2% 2% 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 plat forms; 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 Perpiece 10% 51.6 2% 10.3 871430 Multispeed free wheel Perpiece 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; othervehicles, 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 25th 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 14th September, 2013 .