1 MYcÖRvZš x evsjv `k mikvi A_ gš Yvjq Af š@ixy m ú` wefvm (Kv gm I g j ms hvrb Ki) cöávcb ZvwiL : 19 R ô, 1423 e½vã/2 Ryb, 2016 wlª vã Gm.Avi.I. bs 155-AvBb/2016/17/Kv gm - Customs Act, 1969 (Act No. IV of 1969), AZtci D³ Act ewjqv DwjøwLZ, Gi section 19 Gi sub-section (1) Ges g j ms hvrb Ki AvBb, 1991 (1991 m bi 22 bs AvBb) Gi aviv 14 Gi Dc-aviv (1) G cö`ë ÿgzve j mikvi, RvZxq ivr ^ ev W i mwnz civgk µ g, Rb ^v _, 50 wmwm Gi D wkš 250 wmwm Gi Kg ÿgzv m úbœ Pvi ªvK BwÄb wewkó gvui mvb Kj Gi vbxq Drcv`b K DrmvwnZ Kwievi j ÿ mswkøó Avg`vwbKviK- Drcv`K K wb œewy Z k Z Z`&KZ K Avg`vwbq m ú~y wehy³ Ae vi (CKD) gvui mvb Kj Ges D³ wehy³ Ae vi gvui mvb Kj ch vqµ g vbxqfv e Drcv` bi myweav _ D³ Drcv`b Kv h e envh wbæewy Z TABLE fz³ hš cvwz I hš vsk Avg`vwb Ges vbxqfv e D³ hš vsk cö Z ev Drcv` b e envh KuvPvgvj/DcKi Yi Dci Av ivcyxq ïé I Ki wb œewy Z nv i/cwigv Y gikzd Kwij, h_v:- TABLE Heading H.S. Code Description (1) (2) (3) 40.16 4016.93.00 Gasket 4016.93.00 O-ring (insulator) 4016.93.00 Washer - plain 70.07 7007.21.00 Wind shield 70.09 7009.10.00 Kit mirror LH & RH 73.15 7315.11.20 Chain 7315.11.20 Chain adjuster RH 73.18 7318.15.90 Bolt 7318.15.90 Bolt flange 7318.15.90 Hex bolt with flange
Heading H.S. Code Description (1) (2) (3) 7318.15.90 Screw 7318.15.90 Screw - pan head 83.01 8301.20.90 Lock assly seat 84.07 8407.32.90 Engine 84.09 8409.91.90 Carburetor assly 8409.91.90 Engine assly 8409.91.90 Engine cover 8409.91.90 Engine mtg bkt rear top 84.21 8421.31.00 Air filter 85.07 8507.10.00 Battery 85.11 8511.10.00 Plug 8511.30.00 DC CDI unit 8511.30.00 Coil (LH/RH) 85.12 8512.20.00 Headlamp assembly 8512.20.00 Headlamp mtg bridge BKT RH 8512.20.00 Indicator set 8512.20.00 Number plate lamp 8512.30.00 DC horn 85.36 8536.49.90 Starter relay-with grommet 8536.50.00 Brake switch assly rr 8536.61.00 Holder assy 85.44 8544.30.00 Cable assy 87.14 8714.10.20 Fuel tank 8714.10.90 Axle 8714.10.90 Battery arrestor 8714.10.90 Battery arrestor bkt 8714.10.90 Battery pipe 8714.10.90 Bkt comp LH & RH eng front 8714.10.90 Bkt cowling 8714.10.90 Bkt fairing top 8714.10.90 Brace fender-drum 8714.10.90 Bracket flap support LH & RH 8714.10.90 Bracket head lamp 8714.10.90 Bracket No. plate 8714.10.90 Breake pedal assy 8714.10.90 Bush 1-windshield 8714.10.90 Bush 2 - windshield 2
Heading H.S. Code Description (1) (2) (3) 8714.10.90 Cable speedometer 8714.10.90 Cage bearing - steering 8714.10.90 Cap - swing arm 8714.10.90 Center stand 8714.10.90 Chain adjuster s/a lh 8714.10.90 Chain case set 8714.10.90 Clamp 8714.10.90 Clamp (breather tube) 8714.10.90 Collar 8714.10.90 Connector pte 8714.10.90 Coupling assembly 8714.10.90 Cowling(fairing) 8714.10.90 Cup-steering 8714.10.90 Damper 8714.10.90 Damper - front 8714.10.90 Damper center stand 8714.10.90 Flap front fender 8714.10.90 Flasher 8714.10.90 Foam - side flap 8714.10.90 Frame assly 8714.10.90 Front axle - dia 10 8714.10.90 Front fender 8714.10.90 Front fork assy 8714.10.90 Fuel cock assly 8714.10.90 Grip handle assembly 8714.10.90 Grommet 8714.10.90 Handle bar assy 8714.10.90 Harness clamp 8714.10.90 Leg guard 8714.10.90 Lever assly. Kick 8714.10.90 Lever complete gear shifter 8714.10.90 Mud flap 8714.10.90 Nail - cable guide 8714.10.90 Om book 8714.10.90 Panel assy brake comp front 8714.10.90 Panel assy rear comp 8714.10.90 Panel box 3
4 Heading H.S. Code Description (1) (2) (3) 8714.10.90 Pin 8714.10.90 Pipe end cap 8714.10.90 Plug RR fender RR 8714.10.90 Rear fender front 8714.10.90 Rear fender rear 8714.10.90 Rear number plate 8714.10.90 Rear shock absorber 8714.10.90 Ring snap 8714.10.90 Rod brake 8714.10.90 Sari guard 8714.10.90 Shaft stand 8714.10.90 Shaft swing arm 8714.10.90 Side cover LH 8714.10.90 Side cover RH 8714.10.90 Silencer assly 8714.10.90 Sleeve 8714.10.90 Small saree guard 8714.10.90 Stand side 8714.10.90 Step LH 8714.10.90 Step RH 8714.10.90 Swing arm assly with torque rod 8714.10.90 Tool kit 8714.10.90 Upper bkt assly 8714.10.90 Wheel assly rear 8714.10.90 Wheel assy comp front 90.29 9029.20.90 Speedometer assembly 90.32 9032.89.00 DC regulator with capacitor 94.01 9401.20.10 Seat assly kz mg~n 1 GB cöávc bi iqvwz myweav ïay mbme Avg`vwbKviK-Drcv`K ev ms hvrbkvixi ÿ Î cö hvr nb e, hvnviv GB cöávc b DwjøwLZ mkj kz gvwbqv cöv_wgkfv e m ú~y wehy³ Ae vq (CKD) gvui mvb Kj Avg`vwb I ciez x Z gvui mvb K ji wewfbœ hš vsk vbxqfv e Drcv`b Kwi eb
5 2 GB cöávc bi iqvwz myweav cövwßi j ÿ Avg`vwbKviK-Drcv`K ev ms hvrbkvix KÑ (K) g~j ms hvrb Ki AvBb, 1991 Ges g~j ms hvrb Ki wewagvjv, 1991 Abyhvqx Avg`vwbKviK-Drcv`K (cö hvr ÿ Î ißvwbkvik) wnmv e wbewüz nb Z nb e; (L) Drcv`K/cÖMwZkxj Drcv`K wnmv e Zvnv K wewb qvm ev W wbewüz nb Z nb e 3 Avg`vwbKviK-Drcv`K ev ms hvrbkvix GB cöávc bi AvIZvq Avg`vwb I vbxq Drcv` b AvMÖnx nb j, mwpe, wkí gš Yvjq eive i D³ Avg`vwb I vbxq Drcv`b wel q wjwlzfv e Av e`b Kwi Z nb e GKBmv _ h eªvû, g Wj, úwmwd Kkb, wmwjûvi ÿgzvi gvui mvb Kj cö_g `yb erm i CKD Ae vq Avg`vwb Kiv nb e I ciez x Z ch vqµ g Kvb& Kvb& hš vsk vbxqfv e Drcv`b Kiv nb e, mbme Z_ mn cöwz erm i Drcv`bxq eªvû ev g Wj wfwëk gvui mvb K ji msl v I mb wj Z e envh hš vs ki ermiwfwëk cömwzkxj Drcv`b cwikíbv m ^wjz GKwU NvlYv cö`vb Kwi Z nb e 4 Dcwi-D³ kz bs 3 G DwjøwLZ NvlYvi mwnz ewy Z ermiwfwëk cömwzkxj Drcv`b cwikíbvqñ (K) (L) (M) (N) (O) cö_g erm i mswkøó eªvû, g W ji gvui mvb K ji gvu hš vsk (cvu m) A_ev Bnvi g~ j i b~ bzg 10 kzvsk; wøzxq erm i gvu hš vsk A_ev Bnvi g~ j i b~ bzg 20 kzvsk; Z Zxq erm i gvu hš vsk A_ev Bnvi g~ j i b~ bzg 30 kzvsk; PZz_ erm i gvu hš vsk A_ev Bnvi g~ j i b~ bzg 40 kzvsk; Ges câg erm i gvu hš vsk A_ev Bnvi g~ j i b~ bzg 50 kzvsk, Ñhš vsk vbxqfv e Drcv`b Kwi eb g g NvlYv cö`vb Kwi Z nb e Ges Zvnv QvovI vbxqfv e hš vsk Drcv` bi ermiwfwëk ZvwjKv _vwk Z nb e 5 kz 3 Ges 4 G DwjøwLZ Av e`b I NvlYv cövwßi ci mwpe, wkí gš Yvjq Zvnvi Aaxb h_vh_ KZ cÿ Øviv 15 (c bi) Kvh w`e mi g a Av e`bcî ev NvlYvc Îi h_v_ Zv hvpvb ev cixÿv KivB eb cixÿv ší NvlYv I `vwljk Z `wjjvw` mwvk cvb j Zvnv Aby gv`bc~e K mswkøó Av e`bkvix K cö`vb Kwi eb
6 Ges Bnvi Abywjwc mswkøó Kv gm Kwgkbvi I vbxq g~j ms hvrb Ki Kwgkbvi K cöiy Kwi eb 6 kz 3, 4 cwicvjbc~e K kz 5 G DwjøwLZ mwpe, wkí gš Yvjq Gi Aby gv` bi wfwë Z mswkøó Avg`vwbKviK-Drcv`K D³ Aby gv`b cövwßi ciez x `yb ermi wehy³ Ae vq (CKD) gvui mvb Kj Avg`vwbi ÿ Î GB cöávc bi AvIZvq Av ivcyxq m ú~ik ïé h cwigvy g~j wfwëk 20% (wek kzvsk) Gi AwZwi³ nq mb cwigvy nb Z Ae vnwz cvb eb, Z e Ab vb ïé I Ki h_vixwz cö hvr nb e D³iƒc Ae vnwz cövwßi D Ï k Zvnv K wehy³ Ae vq Avg`vwbq gvui mvb Kj ewy Z `yb eqi mg qi g a B ïévqb I Lvjvm m úbœ Kwi Z nb e ewy Z `yb eqi c~y nbevi ci nb Z mswkøó Avg`vwbKviK wm KwW wnmv e gvui mvb Kj iqvwz nv i Avg`vwb Kwi Z cvwi eb bv mwpe, wkí gš Yvjq nb Z Aby gv`b cövwßi ciez x `yb eqi ci nb Z mswkøó Avg`vwbKviK KZ K GB cöávc bi Aax b iqvwz myweav cvb Z nb j Zvnv K wm KwW Gi cwie Z wb œ DwjøwLZ kz mg~n cwicvjbc~e K Aby Q` 4 gvzv ek vbxqfv e cömwzkxj nv i hš vsk Drcv`b Kwi Z nb e Ges mb ÿ Î wzwb mswkøó gvui mvb Kj ˆZwii Acivci Ask hš vsk wn m e Avg`vwb Kwi Z cvwi eb 7 RvZxq ivr ^ ev W i cöávcb GmAviI bs-213-avbb/2010/562-g~mk, ZvwiL- 10/06/2010 Z hvnv wkqyb ejv _vkzk bv Kb, GB cöávc bi AvIZvq vbxqfv e gvui mvb K ji hš vsk Drcv` bi j ÿ cö qvrbxq hš cvwz I hš vsk cö hvr iqvwz nv i Avg`vwb Kiv hvb e, Z e Z`y Ï k mkj Kvh µg h_vmg q m úbœ Kwi Z nb e 8 kz bs 3, 4 I 5 G DwjøwLZ weeiyx Z cö`ë NvlYv I Zvnvi Aby gv` bi wfwë Z DwjøwLZ cwigv Y gvui mvb Kj Drcv`b Kwievi j h mg @ hš vsk vbxqfv e Drcv`b Kiv nb e Zvnvi DcKiY ev KuvPvgvj Avg`vwb Z g j ms hvrb Ki wewagvjv, 1991 Gi g~mk-7 di g NvlYv mv c cö hvr Avg`vwb ïé hb cwigvy g~j wfwëk 5% (cvup kzvsk) Gi AwZwi³ nq mb cwigvy nb Z Ae vnwz cövß nb eb 9 mswkøó Avg`vwbKviK-Drcv`K KZ K Avg`vwbK Z KuvPvgvj ev DcKiY Øviv vbxqfv e Drcv`bxq hš vsk vbxq fûi Øviv ˆZixc~e K e envi Kiv hvb e Ges mb ÿ Î mswkøó fûi Gi mwnz wjwlz Pzw³ _vwk Z nb e Ges Pzw³c Îi Kwc vbxq g~mk KZ c ÿi wbku `vwlj Kwi Z nb e
7 10 Dcwi-D³ kz vw` c~iy mv c kz bs 4 G ewy Z cwigv Y hš vsk Aby gv`b cövwßi ciez x `yb ermi c~y nbevi ci vbxqfv e Drcv`b Kwi j D³ Drcv`bxq hš vsk e ZxZ mswkøó gvui mvb Kj Drcv`b ev ms hvr b Acivci hme hš vsk AZ vek K ïay Zvnv Avg`vwb Kwi j hš vs ki Dci cö hvr ïé-ki Ges BwÄ bi ÿ Î mswkðó GBP.Gm. Kv W cö hvr ïé-ki Av`vq hvm nb e 11 GB cöávc bi AvIZvq iqvwz myweavq hš vsk I DcKiY Avg`vwb Kwiqv Dnvi Øviv cöávc bi AvIZvq gvui mvb Kj Drcv`b Kiv nb Z Q wkbv Zvnv vbxq g~j ms hvrb Ki Kwgkbv i Ui Kwgkbvi Zvnvi Aaxb hym -Kwgkbv ii wb œ b nb GBiƒc Kvb Kg KZ v KZ K cöwz 3 (wzb) gvm AšÍi m irwg b cwi`k b Kwiqv wbwðz Kwi eb Ges AZtci cök Z cwiw wz m`m (Kv gm: bxwz), RvZxq ivr ^ evw K AewnZ Kwi eb 12 kz 4 G ewy Z nv i vbxq Drcv`b ïi i c e Avg`vwbKviK-Drcv`K mswkøó eªvû, g W ji gvui mvb Kj CKD wn m e Avg`vwbi mgqñ (K) (L) BwÄb (wmqvi e mn) I w ú WvwgUvi ms hvwrz Ae vq Avg`vwb Kwi Z cvwi eb, Z e Ab vb mkj hš vsk wehy³ Ae vq Avg`vwb Kwi Z nb e; gvui mvb K ji Ab vb K úv b U jv n Q wb œiƒc, h_v:- (1) Kvey iui I Bb ju cvbc BwÄb nb Z we qvwrz _vwk Z nb e; (2) gbb d«g eww Avjv`v _vwk e; (3) d«u dk Avjv`v _vwk e; (4) wiqvi dk Avjv`v _vwk e; (5) PBb I PBb Kfvi Avjv`v _vwk e; (6) n v Ûj Avjv`v _vwk e; (7) ixg, nve, úvk, wbcj, Uvqvi I wude Avjv`v _vwk e; (8) d«u Ges wiqvi GK mj Avjv`v _vwk e; (9) eªk c v bj Avjv`v _vwk e; (10) d«u I wiqvi kk Avjv`v _vwk e; (11) w ú WvwgUvi G m ^wj Avjv`v _vwk e; (12) eªk, evj, Kej, GK mjv iui Kej Avjv`v _vwk e; (13) Iq vinvi bm, BMwbkb K qj, ikwudvqvi jvbu, e vuvwi BZ vw` Avjv`v _vwk e; (14) mkj mybp c _K _vwk e;
8 (15) mvbw Kfvi c _K _vwk e; (16) wmu c _K _vwk e; (17) mvg bi I wcq bi dvìvi c _K _vwk e; (18) dz qj U vsk G m ^jvi c _K _vwk e; (19) mkj cö qvrbxq bvu- evë I ms hvr b cö qvrbxq Ab vb GK mmixr ev ew ` nbqv c _K _vwk e 13 Kvb Avg`vwbKviK-Drcv`K GB cöávc bi kz jsnb Kwi j Ges D³ jsnbrwbz Kvi Y ivr ^ ÿwz nb j mb ÿ Î Zvnvi weiæ AvBbvbyM e e vi cvkvcvwk Customs Act, 1969 Gi section 156 Gi sub-section (1) Gi Table Gi item 10A Gi weavb Abyhvqx cö qvrbxq e e v MÖnY Kiv nb e ivóªcwzi Av `kµ g, ^v wiz/- ( gvt bwreyi ingvb) wmwbqi mwpe