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Implement a graded BCD structure for hearable devices and its parts, sub-parts and subassembly.

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..... riff 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 Sta .....

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..... oard Assembly (PCBA) or battery. Nil 1 and 4 Nil 1 and 5 5% 1 and 6 10% 1 and 7 6. Any Chapter Inputs or parts or sub-parts for use in manufacture of items mentioned at S. No. 5. Nil 1 and 3 7. 2 [ 39, 40, 42, 73, 74, 85 ] The following parts, components and accessories of hearable devices, namely: - (i) Rubber parts (ii) Plastic parts (iii) Screws (iv) Magnets (v) Connect parts (vi) Earlaps (vii) Mic Gaskets (viii) Mic Membr .....

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..... d 7. 10% - Explanation . - For the purposes of this notification, hearable devices mean: - (i) true wireless stereo (TWS), headphones, earphones and similar devices like earbuds, neckbands, headsets, etc., whether or not combined with a microphone, being capable of connecting through a wireless medium; and (ii) portable bluetooth speakers comprising of an amplifier and loudspeaker(s) with maximum output power not exceeding 40 Watts, having battery as a source of power and capable of wireless connectivity through bluetooth. 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 .....

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