TMI BlogImplement a graded BCD structure for wearable devices and its parts, sub-parts and sub-assembly.X X X X Extracts X X X X X X X X Extracts X X X X ..... ariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the standard rate as specified in the corresponding entry in column (4) of the said Table, subject to any of the conditions as specified in the Annexure to this notification, the Condition No. of which is mentioned in the corresponding entries in column (5) of the said Table. TABLE S.No. Chapter or heading or sub-heading or tariff item Description of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15% 1 and 6 6. Any Chapter Inputs or parts or sub-parts for use in manufacture of items mentioned at S. No. 5. Nil 1 and 2 7. 8517 79 90 Display assembly for use in manufacture of wrist wearable devices (commonly known as smart watches). Nil 1 and 3 Nil 1 and 4 5% 1 and 5 10% 1 and 6 8. Any Chapter Inputs or parts or sub-parts for use in manufacture of items mentioned at S. No. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tape (xiv) Double sided foam tape for bio sensor (xv) Screws. Nil 1 and 3 5% 1 and 4 10% 1 and 5 15% 1 and 6 12. Any Chapter Inputs or parts or sub-parts for use in manufacture of items mentioned at S. No. 11. Nil 1 and 2 1 [ Provided that the rate of duty specified in Column (4) against the respective description of goods mentioned in Column (3) of the Table above shall apply even when such goods are presented together in a manner so as to attract the provision of rule 2(a) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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