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. 22/2022-Customs, dated the 30th April, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 328(E), dated the 30th April, 2022, namely :-
In the said notification,-
(i) for TABLE I, the following Table shall be substituted, namely: -
"TABLE I
(1) as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or subassemblies, for assembling a complete vehicle, with, -
(a) engine, gearbox and transmission mechanism not in a pre-assembled condition;
(1) incomplete or unfinished, as a knocked down kit containing necessary components, parts or subassemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, contactor, brake system, electric compressor, whether or not individually pre-assembled, with,-
(a) none of the above components, parts or subassemblies inter-connected with each other and not mounted on a chassis;
(1) as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or subassemblies, for assembling a complete vehicle, with,-
87116090, 87119010, 87119090
(1) incomplete or unfinished, as a knocked down kit containing necessary components, parts or subassemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, brake system, whether or not individually pre-assembled, with,-
(a) none of the above components, parts or sub-assemblies inter-connected with each other and not mounted on a chassis;
(ii) for TABLE II, the following Table shall be substituted, namely: -
"TABLE II
(iii) for TABLE III, the following Table shall be substituted, namely: -
"TABLE III
2. This notification shall come into force on the 1st day of April, 2024.
[F. No. CBIC-190354/31/2023-TRU]
(Vikram Vijay Wanere)
Under Secretary
Note: The principal notification No. 22/2022-Customs, dated the 30th April, 2022, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 328(E), dated the 30th April, 2022, and was last amended vide notification No. 66/2023-Customs, dated the 22nd December, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 909(E), dated 22nd December 2023.