Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Rates of Basic Customs Duty (BCD) on certain electronic goods

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dition number of which is mentioned in the corresponding entry in column (5) of the said Table. TABLE S.No. Chapter or Heading or Sub-heading or tariff item Description of goods Standard rate Condition No. (1) (2) (3) (4) (5) 1. 4016 99 90 The following goods for use in manufacture of cellular mobile phones, namely :- (i) Microphone Rubber Case (ii) Sensor Rubber Case / Sealing Gasket including sealing gaskets/cases from Rubbers like SBR, EPDM, CR, CS, Silicone and all other individual rubbers or combination/combination of rubbers 60 [ 10% ] 1 61 [ 1A Any Chapter Inputs or parts for use in manufacture of goods mentioned at S. No. 1 above Nil 1 ] 2 [***] 3 [***] 4. 48 [ 8517 14 00 ] Telephones for other wireless networks, other than cellular networks Nil - 5. 49 [ 8517 71 00 or 8517 79 90 ] 54 [ (a) All goods other than the parts of cellular mobile phones or wrist wearable devices (commonly known as smart watches) ] (b) Inputs or sub-parts for use in manufacture of parts mentioned at (a) above Nil - 8 [5A. 50 [ 8517 79 90, 8525 89 00, 8529 90 90 ] Camera Module for use in manufacture of cellular mobile phones 10% 1 5B. 51 [ 8517 79 90 ] Connectors for use in manufacture of cellular .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r combination/combinations of polymers (ix) SIM socket (x) Screw (xi) Other mechanical items of plastic (xii) Other mechanical items of metal 10% 1 6E Any Chapter Inputs or parts for use in manufacture of goods mentioned at S. No. 6D above Nil 1 6F 39 The following goods for use in manufacture of cellular mobile phones:- (i) Conductive cloth (ii) LCD conductive foam (iii) LCD foam (iv) BT foam (v) Heat dissipation sticker battery cover (vi) Sticker-Battery slot (vii) Protective film for main lens (viii) Mylar for LCD FPC (ix) Film-front flash 10% 1 6G Any Chapter Inputs or parts for use in manufacture of goods mentioned at S. No. 6F above Nil 1 6H 8538 90 00 Side key for use in manufacture of cellular mobile phones 10% 1 6I Any Chapter Inputs or parts for use in manufacture of goods mentioned at S. No. 6H above Nil 1 6J 8517 79 90 All goods for use in manufacture of cellular mobile phone 10% 1 ] 7. Any Chapter Inputs or raw material for use in manufacture of following parts of Cellular mobile phones; 4 [***] 14 [ *** ] (iii) Wired Headset 36 [ **** ] 63 [****] 36 [ **** ] 63 [****] 63 [****] 36 [ **** ] 63 [****] 36 [ **** ] 63 [****] 36 [ **** ] (xxix) Microphone and Receiver 36 [ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... acket Optical Transport Product or Switch (POTP or POTS); (d) Optical Transport Network (OTN) products; (e) IP Radios; (f) Soft switches and Voice over Internet Protocol (VoIP) equipment, namely, VoIP phones, media gateways, gateway controllers and session border controllers; (g) Carrier Ethernet Switch, Packet Transport Node (PTN) products, Multiprotocol Label Switching Transport Profile (MPLS-TP) products; 46 [ (h) Multiple Input/Multiple Output (MIMO) products; (i) Long Term Evolution (LTE) products ] 10% - ] 52 [ 21. * ** * ] 22. 53 [ 8517 79 10 ] Printed Circuit Board Assembly (PCBA) of following goods, namely: - (a) Base station; (b) Optical transport equipment; (c) Combination of one or more of Packet Optical Transport Product or Switch (POTP or POTS); (d) Optical Transport Network (OTN) products; (e) IP Radios; (f) Soft switches and Voice over Internet Protocol (VoIP) equipment, namely, VoIP phones, media gateways, gateway controllers and session border controllers; (g) Carrier Ethernet Switch, Packet Transport Node (PTN) products, Multiprotocol Label Switching-Transport Profile (MPLS-TP) products; 47 [ (h) Multiple Input/Multiple Output (MIMO) products; (i) Long Term Evolu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed 11-10-2018 before it was read as 20. 8517 62 90 All goods other than wrist wearable devices (commonly known as smart watches 10% - 14. Omitted vide Notification No. 02/2019 Customs dated 29-01-2019 before it was read as (ii) Battery pack 15. Inserted vide Notification No. 02/2019 Customs dated 29-01-2019 16. Substituted vide Notification No. 02/2019 Customs dated 29-01-2019 before it was read as All goods other than Lithium-ion battery of cellular mobile phones 17. Inserted vide Notification No. 02/2019 Customs dated 29-01-2019 18. Substituted vide Notification No. 02/2019 Customs dated 29-01-2019 before it was read as 13 [20. 8517 62 90 All goods other than following goods, namely: - (a) Wrist wearable devices (commonly known as smart watches) (b) Optical transport equipment (c) Combination of one or more of Packet Optical Transport Product or Switch (POTP or POTS) (d) Optical Transport Network (OTN) products (e) IP Radios 10% - 19. Omitted vide Notification No. 02/2019 Customs dated 29-01-2019 before it was read as 21 8517 69 90 All goods other than following goods, namely: - (a) Soft switches and Voice over Internet Protocol (VoIP) equipment, namely, VoIP phones, media gatewa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... parts of cellular mobile phones, namely:- (1) Microphone; (2) Wired Headset; and (3) Receiver 10% - ] 30. Inserted vide Notification No. 02/2020 Customs dated 02-02-2020 31. Inserted vide Notification No. 03/2021 Customs dated 01-02-2021 w.e.f. 02-02-2021 32. Substituted vide Notification No. 03/2021 Customs dated 01-02-2021 w.e.f. 01-04-2021 before it was read as Nil 33. Inserted vide Notification No. 03/2021 Customs dated 01-02-2021 w.e.f. 02-02-2021 34. Substituted vide Notification No. 03/2021 Customs dated 01-02-2021 w.e.f. 01-04-2021 before it was read as Nil 35. Substituted vide Notification No. 03/2021 Customs dated 01-02-2021 w.e.f. 01-04-2021 before it was read as Nil 36. Omitted vide Notification No. 03/2021 Customs dated 01-02-2021 w.e.f. 02-02-2021 before it was read as (iv) Battery cover (v) Front cover (vi) Front cover (with Zinc Casting) (vii) Middle cover (ix) Side Key (xii) Screw (xiii) Microphone Rubber Case (xiv) Sensor Rubber Case / Sealing Gasket including sealing gaskets / cases from Rubbers like SBR, EPDM, CR, CS, Silicone and all other individual rubbers or combination / combination of rubbers (xv) PU case / Sealing Gasket Other articles of Polyurethane fo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 42. Omitted vide Notification No. 03/2021 Customs dated 01-02-2021 w.e.f. 02-02-2021 before it was read as 10. 3920 99 99 All goods other than the following parts or sub-parts or accessories of cellular mobile phones, namely:- (i) Battery cover (ii) Front cover (iii) Front cover (with Zinc Casting) (iv) Middle cover (v) Back Cover (vi) Main Lens (vii) Camera Lens 10% - 43. Substituted vide Notification No. 03/2021 Customs dated 01-02-2021 w.e.f. 02-02-2021 before it was read as 28 [ All goods other than charger or power adapter ] 44. Inserted vide Notification No. 03/2021 Customs dated 01-02-2021 w.e.f. 02-02-2021 45. Omitted vide Notification No. 03/2021 Customs dated 01-02-2021 w.e.f. 02-02-2021 before it was read as 16. 8507 60 00 16 [ All goods other than following goods, namely: - (i) battery pack of cellular mobile phones; (ii) Power Bank; ] 10% - 17. 8507 60 00 Lithium-ion battery of cellular mobile phones 15% - 17 [ 17A 8507 60 00 Lithium ion cell for use in the manufacture of battery pack of cellular mobile phone. 5% 1 17B 8507 60 00 Lithium ion cell for use in the manufacture of power bank of Lithium ion. 5% 1 ] 46. Substituted vide Notification No. 03/2021 Customs dated .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates