Executive Summary:
This notification, No. 71/2018-Customs, amends notification No. 25/2002-Customs, dated March 1, 2002, to further revise customs duties. It was issued by the Department of Revenue, Ministry of Finance, on September 28, 2018. The changes are effective from the date of publication.
Key Points / Main Content:
* **Amendment to S.No. 57:**
* Replaces "auto PCB loader" with "Automatic/Semiautomatic PCB Loader and Unloader" under tariff item 8428 90 90.
* **Addition after S.No. 67:**
* Introduces new items with corresponding tariff items, including:
* PCB Coating machine (8424 89)
* PCBA Loader/Unloader (8479 89)
* **Lithium Ion Cell Battery Components:**
* Specifies tariff items for various machinery used in manufacturing lithium-ion batteries for mobile handsets, including:
* Powder Dryer (8479 89 99)
* Automatic Feeding and Blending System (8479 82 00)
* Slurry Transfer System (8413 70 96)
* Cathode Extrusion Coating Machine (8424 89 90)
* Anode Extrusion Coating Machine (8424 89 90)
* Cathode Compression Cold Press (8420 10 00)
* Anode Compression Cold Press (8420 10 00)
* High Vacuum Pump (8414 10 00)
* Negative Electrode Automatic Production Machine (8479 89 99)
* Negative Electrode Automatic Plate Machine (8479 89 99)
* Fully Automatic Winding Machine (8479 81 00)
* SemiAutomatic Winding Machine (8479 81 00)
* Auto EL Filling Machine (8479 89 99)
* Heating and Pressing Machine for Lithium (8419 39 00)
* Auto Degassing Sealing Machine (8479 89 99)
* Electric Coin Cell Crimper with Die Mould (8422 40 00)
* Hand Held Electrode Cutter (8477 80 90)
* Vacuum Oven without Vacuum Pump (8514 30 90)
* Electrode Slitting Machine (8464 90 00)
* Evaporator Recirculating Chiller (8418 69 90)
* **Speaker and Receiver of Mobile Handsets**
* Winding machine (8479 81 00)
* **Data Cables**
* Fully Automatic USB Soldering Machine (8515 19 00)
* **Optical Fiber Cables:**
* Specifies tariff items for machinery used in manufacturing optical fiber cables:
* Optical Fibre Cable Stranding Machine (8479 40 00)
* Optical Fibre Colouring line machine (8443 19 90)
* Optical Fibre cable Buffering tube machine (8479 40 00)
* Optical Fibre draw tower machines (8475 21 00)
* Optical Fibre Draw Furnace System (8514 30 90)
* Optical Fibre Rewinding machine (8475 21 00)
* Optical Fibre Glass Core manufacturing machine (8475 21 00)
* Optical Glass preform manufacturing machine (8475 29 00)
* Fiber Spin Device (8445 90 00)
* **Printed Circuit Boards (PCBs):**
* Plasma Etching machine (8479 89 99)
* **Printed Circuit Board Assembly:**
* Automatic/Semiautomatic Screen Printing Machine (8443 39 90)
Impact Analysis:
**Importers/Exporters of Electronic Components and Machinery:**
* Impact: Changes in tariff classifications may affect applicable duty rates.
* Action Required: Review tariff classifications for imported/exported goods and adjust declarations accordingly.
**Manufacturers of Mobile Handsets, Lithium-Ion Batteries, and Optical Fiber Cables:**
* Impact: Revised classifications for manufacturing equipment could impact project costs.
* Action Required: Assess the impact of tariff changes on manufacturing costs and update financial projections.
**Customs Officials:**
* Impact: Need to enforce the updated tariff classifications.
* Action Required: Update customs systems and procedures to reflect the changes in the notification.
Key Entities Referenced
Customs Act, 1962: An Indian law that governs customs duties and related matters. Specifically, subsection 1 of section 25 is mentioned.
Central Government: The executive authority of the Union of India, responsible for making amendments to notifications in the public interest.
Ministry of Finance, Department of Revenue: A department of the Indian government responsible for financial matters, including revenue collection and customs regulations. The notification originates from this department.
New Delhi: The location where the notification was issued.
Mohit Tewari: The Under Secretary who signed the notification.
Printed Circuit Board Assembly: An electronic component mentioned as being related to automatic and semiautomatic screen printing machines.
Optical Fiber Cables: Cables used in telecommunications. The notification lists various machinery used in their manufacture.
No. 25/2002-Customs: The principal notification being amended by this document. It is dated 1st March, 2002.
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PART II—Section 3—Sub-section (i)
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No. 696] NEW DELHI, FRIDAY, SEPTEMBER 28, 2018/ASVINA 6, 1940
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत मममम(cid:8)(cid:8)ंं(cid:8)(cid:8)ंं ााााललललयययय
((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वव वव ििििववववभभभभाााागगगग))))
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6) ली, 28 िसत(cid:12)बर, 2018
सससस..ंं..ंं 77771111////2222000011118888----ससससीीीीममममाााा शशशश(cid:14)(cid:14)ुु(cid:14)(cid:14)ुु कककक
ससससाााा....ककककाााा....ििििनननन.... 999944443333((((अअअअ))))....— सीमा शु(cid:6)क अिधिनयम, 1962 (1962 का 52) क(cid:18) धारा 25 क(cid:18) उपधारा (1) के तहत (cid:19)द(cid:20)
शि(cid:21)य(cid:23) का (cid:19)योग करत े (cid:26)ए के(cid:29)(cid:30) सरकार, इस बात स ेसंतु होत े (cid:26)ए (cid:4)क ऐसा करना जनिहत म "आव%यक ह,ै एत&ारा, भारत
सरकार, िव(cid:20) मं(ालय, (राज*व िवभाग) क(cid:18) अिधसूचना सं. 25/2002- सीमा शु(cid:6)क, (cid:4)दनाकं 01 माच,, 2002, िजस े
सा.का.िन. 122(अ), (cid:4)दनाकं 01 माच, 2002 के तहत भारत के राजप(, असाधारण, म" (cid:19)कािशत (cid:4)कया गया था, म "
िन.िलिखत और आग ेभी संशोधन करती हःै-
उ(cid:21) अिधसूचना म", सारणी म,"
(i) 1म स.ं 57 के सम5, कॉलम (2) म " “ऑटो पीसीबी लोडर” श;द और अ5र के *थान पर “ऑटोमेAटक/समे ी-ऑटोमAे टक
पीसीबी लोडर और अनलोडर, जो (cid:4)क टैAरफ मद 8428 90 90 के अ(cid:29)तग,त आत े ह”K श;द, अ5र और अकं को
(cid:19)ित*थािपत (cid:4)कया जाएगा;
(ii) 1म स.ं 67 और उससे संबंिधत (cid:19)िवि य(cid:23) के पNात िन.िलिखत को जोड़ा जाएगा, यथाः-
(1) (2) (3)
“68. (i) पीसीबी को(cid:8)टग मशीन, जो (cid:16)क उपशीष(cid:19) 8424 89 के अ(cid:26)तग(cid:19)त आती ह;(cid:30) मोबाइल हड(cid:30) से&स
(ii) पीसीबीए लोडर और अनलोडर, जो (cid:16)क उपशीष(cid:19) 8479 89 के अ(cid:26)तग(cid:19)त
आते ह।(cid:30)
5703 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
69. (i) पाउडर (ायर, जो (cid:16)क टै+रफ शीष(cid:19) 8479 89 99 के अ(cid:26)तग(cid:19)त आते ह;(cid:30) िलिथयम ऑयन सेल, मोबाइल
हड(cid:30) सेट के बैटरी के िविनमा(cid:19)ण म1
(ii) ऑटोमे+टक फ./डग ए(cid:26)ड 0ल1/डग िस3टम, जो (cid:16)क टै+रफ मद 8479 82 00 ;युJ होने वाले
के अ(cid:26)तग(cid:19)त आते ह;(cid:30)
(iii) 3लेरी 5ांसफर िस3टम, जो (cid:16)क ट+ै रफ मद 8413 70 96 के अ(cid:26)तग(cid:19)त आते ह;(cid:30)
(iv) कैथोड ए8स9जन को(cid:8)टग मशीन, जो (cid:16)क ट+ैरफ मद 8424 89 90 के
अ(cid:26)तग(cid:19)त आते ह;(cid:30)
(v) एनोड ए8स9जन को(cid:8)टग मशीन, जो (cid:16)क टै+रफ मद 8424 89 90 के
अ(cid:26)तग(cid:19)त आते ह;(cid:30)
(vi) कैथोड क:;ेशन (को=ड ;ेस), जो (cid:16)क ट+ैरफ मद 8420 10 00 के अ(cid:26)तग(cid:19)त
आते ह;(cid:30)
(vii) एनोड क:;ेशन (को=ड ;ेस), जो (cid:16)क टै+रफ मद 8420 10 00 के अ(cid:26)तग(cid:19)त
आते ह;(cid:30)
(viii) हाई वै8यूम प:प, जो (cid:16)क टै+रफ मद 8414 10 00 के अ(cid:26)तग(cid:19)त आते ह;(cid:30)
(ix) नेगे+टव इले85ोड ऑटोमे+टक ;ोड8शन मशीन, जो (cid:16)क टै+रफ मद 8479
89 99 के अ(cid:26)तग(cid:19)त आते ह;(cid:30)
(x) नेगे+टव इले85ोड ऑटोमे+टक Eलेट मशीन, जो (cid:16)क टै+रफ मद 8479 89 99
के अ(cid:26)तग(cid:19)त आते ह;(cid:30)
(xi) फु=ली ऑटोमे+टक वाइं/डग मशीन, जो (cid:16)क ट+ैरफ मद 8479 81 00 के
अ(cid:26)तग(cid:19)त आते ह;(cid:30)
(xii) सेमी-ऑटोमे+टक वाइं/डग मशीन, जो (cid:16)क ट+ैरफ मद 8479 81 00 के
अ(cid:26)तग(cid:19)त आते ह;(cid:30)
(xiii) ऑटो ईएल (cid:16)फ/लग मशीन, जो (cid:16)क ट+ैरफ मद 8479 89 99 के अ(cid:26)तग(cid:19)त
आते ह;(cid:30)
(xiv) ही(cid:8)टग ए(cid:26)ड ;े/सग मशीन, िलिथयम के िलए, जो (cid:16)क टै+रफ मद 8419 39
00 के अ(cid:26)तग(cid:19)त आते ह(cid:30);
(xv) ऑटो िडगै/3सग सी/लग मशीन, जो (cid:16)क ट+ैरफ मद 8479 89 99 के
अ(cid:26)तग(cid:19)त आते ह;(cid:30)
(xvi) इलेि85क कॉइन सैल (cid:16)I:पर, डाई माउ=ड युJ, जो (cid:16)क टै+रफ मद 8422
40 00 के अ(cid:26)तग(cid:19)त आते ह;(cid:30)
(xvii) हड(cid:30) है=ड इले85ोड कटर, जो (cid:16)क टै+रफ मद 8477 80 90 के अ(cid:26)तग(cid:19)त आत े
ह;(cid:30)
(xviii) वै8यूम ओवेन िवदाउट वै8यूम प:प, जो (cid:16)क टै+रफ मद 8514 30 90 के
अ(cid:26)तग(cid:19)त आते ह;(cid:30)
(xix) इले85ोड ि3ल(cid:8)टग मशीन, जो (cid:16)क टै+रफ मद 8464 90 00 के अ(cid:26)तग(cid:19)त आत े
ह;(cid:30)
(xx) इवापोट(cid:19)र री-सकू(cid:19)ले(cid:8)टग िचलर, जो (cid:16)क टै+रफ मद 8418 69 90 के अ(cid:26)तग(cid:19)त
आते ह;(cid:30)¹Hkkx IIµ[k.M 3(i) Hkkjr dk jkti=k % vlk/kj.k 3
70. वाइं/डग मशीन, जो (cid:16)क टै+रफ मद 8479 81 00 के अ(cid:26)तग(cid:19)त आते ह;(cid:30) मोबाइल हड(cid:30) से&स के 3पीकर
और +रसीवर
71. फु=ली ऑटोमे+टक यूएसबी सो/=(ग मशीन, जो (cid:16)क टै+रफ मद 8515 19 00 के डाटा केब= स
अ(cid:26)तग(cid:19)त आते ह;(cid:30)
72. (i) ऑEटीकल फाइबर केिबल 3 ट/P डग मशीन, जो (cid:16)क टै+रफ मद 8479 40 00 ऑEटीकल फाइबर/ऑEटीकल
फाइबर केब= स
के अ(cid:26)तग(cid:19)त आते ह;(cid:30)
(ii) ऑEटीकल फाइबर कल(cid:8)रग लाइन मशीन, जो (cid:16)क टै+रफ मद 8443 19 90
के अ(cid:26)तग(cid:19)त आते ह;(cid:30)
(iii) ऑEटीकल फाइबर केिबल बफ(cid:8)रग Qूब मशीन, जो (cid:16)क ट+ै रफ मद 8479
40 00 के अ(cid:26)तग(cid:19)त आते ह;(cid:30)
(iv) ऑEटीकल फाइबर (ा टावर मशीन, जो (cid:16)क ट+ैरफ मद 8475 21 00 के
अ(cid:26)तग(cid:19)त आते ह;(cid:30)
(v) ऑEटीकल फाइबर (ा Rयूर1स िस3टम, जो (cid:16)क ट+ैरफ मद 8514 30 90 के
अ(cid:26)तग(cid:19)त आते ह;(cid:30)
(vi) ऑEटीकल फाइबर रीवाइं/डग मशीन, जो (cid:16)क टै+रफ मद 8475 21 00 के
अ(cid:26)तग(cid:19)त आते ह;(cid:30)
(vii) ऑEटीकल फाइबर Sलास कोर मे(cid:26) युफै8च(cid:8)रग मशीन, जो (cid:16)क ट+ैरफ मद
8475 21 00 के अ(cid:26)तग(cid:19)त आते ह;(cid:30)
(viii) ऑEटीकल Sलास परफोम(cid:19) मे(cid:26) युफै8च(cid:8)रग मशीन, जो (cid:16)क टै+रफ मद 8475
29 00 के अ(cid:26)तग(cid:19)त आते ह;(cid:30)
(ix) फाइबर ि3पन िडवाइस, जो (cid:16)क टै+रफ मद 8445 90 00 के अ(cid:26)तग(cid:19)त आत े
ह;(cid:30)
73. Eलाजमा इ/चग मशीन, जो (cid:16)क टै+रफ मद 8479 89 99 के अ(cid:26)तग(cid:19)त आते ह;(cid:30) /;टडे सTकट बोड(cid:19)
74. ऑटोमे+टक/सेमी-ऑटोमे+टक 3I.न /;(cid:8)टग मशीन, जो (cid:16)क टै+रफ मद 8443 39 90 के /;टडे सTकट बोड(cid:19) असे:बली” ।
अ(cid:26)तग(cid:19)त आते ह;(cid:30)
[फा.सं. 356/13/2014-टीआरयू (पाट,)]
मोिहत ितवारी, अवर सिचव
ननननोोोोटटटट:::: (cid:19)धान अिधसूचना स.ं 25/2002- सीमा शु(cid:6)क, (cid:4)दनाकं 01 माच, 2002 को सा.का.िन. 122(अ) (cid:4)दनाकं 01 माच ,
2002 के तहत भारत के राजप(, असाधारण, के भाग II, खOड 3, उप खOड (i) म " (cid:19)कािशत (cid:4)कया गया था और इसम "
अंितम बार अिधसूचना स.ं 18/2016- सीमा शु(cid:6)क, (cid:4)दनाकं 01 माच, 2016, सा.का.िन. 212(अ), (cid:4)दनाकं 01 माच ,
2016 के Qारा सशं ोधन (cid:4)कया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 28th September, 2018
No. 71/2018-Customs
G.S.R. 943(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962
(52 of 1962), 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 in the Ministry of Finance (Department of
Revenue), No. 25/2002-Customs, dated the 1st March, 2002, published in the Gazette of India, Extraordinary, vide number
G.S.R. 122(E), dated the 1st March, 2002, namely :-
in the said notification, in the TABLE,4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(i) against S.No. 57, in column (2), for the words and letters “ auto PCB loader”, the words, letters and
figures “Automatic/ Semi-automatic PCB Loader and Unloader falling under tariff item 8428 90 90”
shall be substituted;
(ii) after S.No. 67 and the entries relating thereto, the following shall be added, namely:-
(1) (2) (3)
“68. (i) PCB Coating machine falling under sub-heading Mobile Hand sets
8424 89;
(ii) PCBA Loader & Unloader falling under sub-heading
8479 89
69. (i) Powder Dryer falling under tariff item 8479 89 99; Lithium Ion Cell for use in the
manufacture of Battery of Mobile
(ii) Automatic Feeding and Blending System falling
Hand sets
under tariff item 8479 82 00;
(iii) Slurry Transfer System falling under tariff item 8413
70 96;
(iv) Cathode Extrusion Coating Machine falling under
tariff item 8424 89 90;
(v) Anode Extrusion Coating Machine falling under tariff
item 8424 89 90;
(vi) Cathode Compression (Cold Press) falling under
tariff item 8420 10 00;
(vii) Anode Compression (Cold Press) falling under tariff
item 8420 10 00;
(viii) High Vacuum Pump falling under tariff item 8414 10
00;
(ix) Negative Electrode Automatic Production Machine
falling under tariff item 8479 89 99;
(x) Negative Electrode Automatic Plate Machine falling
under tariff item 8479 89 99;
(xi) Fully Automatic Winding Machine falling under
tariff item 8479 81 00;
(xii) Semi-Automatic Winding Machine falling under
tariff item 8479 81 00;
(xiii) Auto EL Filling Machine falling under tariff item
8479 89 99;
(xiv) Heating and Pressing Machine for Lithium falling
under tariff item 8419 39 00;
(xv) Auto Degassing Sealing Machine falling under tariff
item 8479 89 99;
(xvi) Electric Coin Cell Crimper with Die Mould falling
under tariff item 8422 40 00;
(xvii) Hand Held Electrode Cutter falling under tariff item
8477 80 90;
(xviii) Vacuum Oven without Vacuum Pump falling under
tariff item 8514 30 90;
(xix) Electrode Slitting Machine falling under tariff item
8464 90 00;
(xx) Evaporator Re-circulating Chiller falling under tariff
item 8418 69 90
70. Winding machine falling under tariff item 8479 81 00 Speaker and Receiver of Mobile¹Hkkx IIµ[k.M 3(i) Hkkjr dk jkti=k % vlk/kj.k 5
Hand sets
71. Fully Automatic USB Soldering Machine falling under tariff Data Cables
item 8515 19 00
72. (i) Optical Fibre Cable Stranding Machine falling under Optical Fiber/ Optical Fiber Cables
tariff item 8479 40 00;
(ii) Optical Fibre Colouring line machine falling under
tariff item 8443 19 90;
(iii) Optical Fibre cable Buffering tube machine falling
under tariff item 8479 40 00;
(iv) Optical Fibre draw tower machines falling under
tariff item 8475 21 00;
(v) Optical Fibre Draw Furnace System falling under
tariff item 8514 30 90;
(vi) Optical Fibre Rewinding machine falling under tariff
item 8475 21 00;
(vii) Optical Fibre Glass Core manufacturing machine
falling under tariff item 8475 21 00;
(viii) Optical Glass preform manufacturing machine
falling under tariff item 8475 29 00;
(ix) Fiber Spin Device falling under tariff item 8445 90
00
73. Plasma Etching machine falling under tariff item 8479 89 99 Printed Circuit Boards
74. Automatic/ Semi-automatic Screen Printing Machine falling Printed Circuit Board Assembly”.
under tariff item 8443 39 90
[F.No. 356/13/2014-TRU (Pt)]
MOHIT TEWARI, Under Secy.
Note: The principal notification No. 25/2002-Customs, dated the 1st March, 2002 was published in the Gazette of
India, Extraordinary, Part II, Section-3, Sub-section (i), vide number G.S.R. 122(E), dated the 1st March, 2002
and last amended by notification No 18/2016-Customs dated the 1st March, 2016 vide number G.S.R. 212(E)
dated the 1st March, 2016.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.