Notification no 22/2018 Customs date on 02nd February, 2018
Seeks to further amend notification No. 57/2017- Customs dated the 30th June, 2017 so as to prescribe
effective rates of BCD on specified parts of cellular mobile phones and other electronic goods
The extract of CUSTOMS Notification No. 22/2018- CUSTOMS is given below:
Notification No. 22/2018-CUSTOMS
22/2018-Customs dated 2nd February 2018
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 22/2018 – Customs
New Delhi, the 2nd February, 2018.
G.S.R. (E). – In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 57/2017-Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R. 798 (E), dated the 30th June, 2017, namely:-
In the said notification, in the Table,-
(i) against S.No. 1, for the entry in column (4), the entry “15%” shall be substituted;
(ii) S.Nos. 2 and 3 and the entries relating thereto shall be omitted;
(iii) against S.No. 7, in column (3), item (i) shall be omitted;
(iv) after S.No. 7 and the entries relating thereto, the following S.Nos. and entries shall be inserted, namely:-
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(1)
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(2)
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(3)
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(4)
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(5)
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“7A.
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Any
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Inputs or raw material [other than Printed Circuit
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Nil
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1
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Chapter
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Board Assembly (PCBA) (falling under tariff item
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8504 90 90) and Moulded Plastics (falling under
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tariff items 3926 90 99 or 8504 90 90)] for use in
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the manufacture of charger or adapter of cellular
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mobile phones
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7B.
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3926 90 99
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Moulded Plastics of charger or adapter of cellular
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10%
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-
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8504 90 90
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mobile phones
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7C.
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Any
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Inputs or parts for use in the manufacture of
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Nil
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1”;
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Chapter
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following parts of charger or adapter of cellular
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mobile phones, namely:-
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(i)Printed Circuit Board Assembly (PCBA)
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(falling under tariff item 8504 90 90)
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(ii)Moulded Plastics (falling under tariff items
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3926 90 99 or 8504 90 90)
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(v) after S.No. 8 and the entries relating thereto, the following S.Nos. and entries shall be inserted, namely:-
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(1)
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(2)
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(3)
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(4)
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(5)
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“9.
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3919 90 90
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All goods other than the following parts or sub-
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10%
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-
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parts or accessories of cellular mobile phones,
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namely:-
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(i)
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Heat
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Dissipation Sticker Battery
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Cover
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(ii)Sticker-Battery Slot
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(iii)
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Protective Film for main Lens
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(iv)Mylar for LCD FPC
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(v)
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Film-Front Flash
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10.
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3920 99 99
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All goods other than the following parts or sub-
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10%
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-
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parts or accessories of cellular mobile phones,
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namely:-
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(i)
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Battery cover
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(ii)
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Front cover
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(iii)
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Front cover (with Zinc Casting)
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(iv)
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Middle cover
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(v)
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Back Cover
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(vi)
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Main Lens
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(vii)
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Camera Lens
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11.
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3926 90 91
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All goods other than PU case, Sealing Gasket
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10%
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-
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of cellular mobile phones
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12.
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3926 90 99
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All goods other than the following parts or sub-
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10%
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-
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parts or accessories of cellular mobile phones,
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namely:-
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(i)
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Sealing Gaskets / Cases from PE, PP,
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EPS, PC and all other individual
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polymers or combination / combination
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of polymers
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(ii)
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SIM Socket / Other Mechanical items
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(Plastic)
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(iii)
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Conductive Cloth
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(iv)
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LCD Conductive Foam
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(v)
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LCD Foam
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(vi)
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BT Foam
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13.
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8504 40
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All goods other
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than charger or adapter of
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10%
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-
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cellular mobile phones
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14.
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8506
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All goods other than cell or battery of cellular
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10%
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-
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mobile phones
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15.
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8507
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(except
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All goods other than battery pack of cellular
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10%
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-
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8507 60 00 and
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mobile phones
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8507 90)
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16.
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8507 60 00
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All goods other
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than Lithium-ion battery of
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10%
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-
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cellular mobile phones
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17.
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8507 60 00
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Lithium-ion battery of cellular mobile phones
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15%
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-
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18.
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8518
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All
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goods other than the following parts of
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10%
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-
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cellular mobile phones, namely:-
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(i)
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Microphone
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(ii)
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Wired Headset
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(iii)
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Receiver
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19.
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8538 90 00
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All
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goods other than Side Key of cellular
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7.5%
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-
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mobile phones
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20.
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8517 62 90
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All
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goods other than wrist wearable devices
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10%
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-”;
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(commonly known as smart watches)
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(vi) after the Table, the following Explanation shall be inserted, namely:-
‘Explanation.- For the purposes of this notification,-
(a) “Moulded Plastics” means moulded plastic housing component with or without integrated AC pins that acts as enclosure to the printed circuit board used in a charger or adapter of cellular mobile phones;
(b) “Printed Circuit Board Assembly (PCBA)” means printed circuit board assembled with electronic components such as resistors, capacitors, diodes, inductors, ICs and mechanical components such as contact springs or connectors of charger or adapter of cellular mobile phones.’.
[F.No.334/04/2018-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
Note: The principal notification No.57/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R. 798(E), dated the 30th June, 2017.
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