Amendment of Notification No. 57/2017-Customs dated 30.06.2017
Notification no 31/2018 Customs date on 02nd April, 2018
seeks to further amend notification No. 57/2017-Customs dated 30.06.2017 so as to withdraw exemption from BCD on Printed Circuit Board Assembly (PCBA), Camera Module and Connectors, of cellular mobile phones and impose 10% BCD on them
The extract of CUSTOMS Notification No. 37/2018- CUSTOMS is given below:
Notification No. 37/2018-CUSTOMS
[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. 37/2018 – Customs
New Delhi, the 2nd April, 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 further 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) after serial number 5 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
(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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“5A.
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8517 70
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90,
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Camera Module for use in manufacture of cellular
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10%
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1
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8525 80
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20,
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mobile phones
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|
|
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8525 80
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90,
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|
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8529 90
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90
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|
|
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5B.
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8517 70 90
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Connectors for use in manufacture of cellular
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10%
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1”;
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|
|
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mobile phones
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|
|
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|
|
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(ii) against serial number 6, in column (3), the items (i), (ii) and (iii) shall be omitted;
(iii) after serial number 6 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
(1)
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(2)
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(3)
|
|
(4)
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(5)
|
|
|
|
|
|
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“6A.
|
Any
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(a) Inputs or parts for use in manufacture
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of
|
Nil
|
1
|
|
Chapter
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Printed Circuit Board Assembly (PCBA)
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of
|
|
|
|
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cellular mobile phones
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|
|
|
|
|
(b) Inputs or sub-parts for use in manufacture
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of
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Nil
|
1
|
|
|
parts mentioned at (a) above
|
|
|
|
6B.
|
Any
|
(a) Inputs or parts for
|
use
|
in
|
manufacture
|
of
|
Nil
|
1
|
|
Chapter
|
Camera Module of cellular mobile phones
|
|
|
|
|
|
(b) Inputs or sub-parts for use in manufacture of
|
Nil
|
1
|
|
|
parts mentioned at (a) above
|
|
|
|
|
6C.
|
Any
|
(a) Inputs or parts for
|
use
|
in
|
manufacture
|
of
|
Nil
|
1
|
|
Chapter
|
Connectors of cellular mobile phones
|
|
|
|
|
|
(b) Inputs or sub-parts for use in manufacture of
|
Nil
|
1”;
|
|
|
parts mentioned at (a) above
|
|
|
|
|
(iv) in the Explanation for the words „For the purposes of this notification?, the words and figures “For serial numbers 7A, 7B and 7C of this notification” shall be substituted.
[F.No.354/20/2017-TRU]
(Ruchi Bisht)
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 and last amended, vide, notification No. 22/2018 -Customs, dated the 2nd February, 2018, published, vide, number G.S.R.125 (E), dated the 2nd February, 2018.
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