Notification No 11/2022 Customs date on 1st February, 2022

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(xi)

Link rod for strap

 

 

 

 

 

 

 

 

 

 

 

 

(xii)

Black clothing tape

 

 

 

 

 

 

 

 

 

 

 

(xiii)

Conductive tape

 

 

 

 

 

 

 

 

 

 

 

 

(xiv)

Double  sided  foam  tape  for  bio

 

 

 

 

 

 

 

 

 

 

sensor

 

 

 

 

 

 

 

 

 

 

 

 

(xv)

Screws.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12.

 

Any

 

Inputs

or  parts  or  sub-parts  for  use  in

 

Nil

1 and 2

 

 

Chapter

 

manufacture of items mentioned at S. No.

 

 

 

 

 

 

 

 

 

11.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ANNEXURE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Condition No.

 

 

 

 

 

Conditions

 

 

 

 

 

 

 

 

 

 

 

 

1.

 

If the importer follows the procedure specified in the Customs (Import of

 

 

 

Goods at Concessional Rate of Duty) Rules, 2017.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2.

 

Valid from 1st April, 2022 onwards.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3.

Valid from 1st April, 2022 upto 31st

March, 2023.

 

 

 

 

 

4.

Valid from 1st April, 2023 upto 31st

March, 2024.

 

 

 

 

 

5.

Valid from 1st April, 2024 upto 31st

March, 2025.

 

 

 

 

 

6.

Valid from 1st April, 2025 onwards.

 

 

 

 

 

 

 

 

  1. This notification shall come into force on the 2nd day of February, 2022. [F.No.334/01/2022-TRU]

(Nitish Karnatak)

 

Under Secretary to the Government of India

 

 

CUSTOMS Notification No 11 of 2022 dated 1st February, 2022

 

Seeks  to  implement  a  graded  BCD  structure  for wearable  devices  and  its  parts,  sub-parts  and  sub- assembly.

 

The extract of CUSTOMS Notification No. 11/2022- CUSTOMS is given below: 

 Notification No. 11/2022-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. 11/2022-Customs 

New Delhi, the 1st February, 2022

 

 

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, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description as specified in column (3) of the Table below and falling within the Chapter or heading or sub-heading or tariff 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

Description of goods

Standard

Condition

 

heading or

 

rate

No.

 

sub-heading

 

 

 

 

or tariff

 

 

 

 

item

 

 

 

 

 

 

 

 

(1)

(2)

(3)

(4)

(5)

 

 

 

 

 

1.

8501

Vibrator  motor  for  use  in  manufacture  of

10%

1 and 2

 

 

wrist wearable devices (commonly known as

 

 

 

 

smart watches).

 

 

 

 

 

 

 

2.

Any

Inputs  or  parts  or  sub-parts  for  use  in

Nil

1 and 2

 

Chapter

manufacture of items mentioned at S. No. 1.

 

 

 

 

 

 

 

3.

8507 60 00/

Battery  for  use  in  manufacture  of  wrist

Nil

1 and 3

 

 

 

 

 

 

8507 80 00

wearable  devices  (commonly  known  as

5%

1 and 4

 

 

smart watches).

 

 

 

 

 

10%

1 and 5

 

 

 

 

 

 

 

 

15%

1 and 6

 

 

 

 

 

4.

Any

Inputs  or  parts  or  sub-parts  for  use  in

Nil

1 and 2

 

Chapter

manufacture of items mentioned at S. No. 3.

 

 

 

 

 

 

 

5.

8517 79 10

Printed Circuit Board Assembly (PCBA) for

Nil

1 and 3

 

 

use in manufacture of wrist wearable devices

 

 

 

 

(commonly known as smart watches).

10%

1 and 4

 

 

 

 

 

 

 

 

15%

1 and 5

 

 

 

 

 

 

 

 

15%

1 and 6

 

 

 

 

 

6.

Any

Inputs  or  parts  or  sub-parts  for  use  in

Nil

1 and 2

 

Chapter

manufacture of items mentioned at S. No. 5.

 

 

 

 

 

 

 

7.

8517 79 90

Display assembly for use in manufacture of

Nil

1 and 3

 

 

wrist wearable devices (commonly known as

 

 

 

 

smart watches).

Nil

1 and 4

 

 

 

 

 

 

 

 

5%

1 and 5

 

 

 

 

 

 

 

 

10%

1 and 6

 

 

 

 

 

8.

Any

Inputs  or  parts  or  sub-parts  for  use  in

Nil

1 and 2

 

Chapter

manufacture of items mentioned at S. No. 7.

 

 

 

 

 

 

 

9.

8544

Charging cable  for  wrist wearable devices

Nil

1 and 3

 

 

(commonly known as smart watches)

 

 

 

 

 

5%

1 and 4

 

 

 

 

 

 

 

Explanation - For the purposes of this entry,

10%

1 and 5

 

 

 

 

 

 

charging  cable  for  wrist  wearable  devices

 

 

 

 

15%

1 and 6

 

 

means  a  USB  cable  containing  magnetic

 

 

 

 

 

 

connector exclusively used for charging of

 

 

 

 

wrist wearable devices.

 

 

 

 

 

 

 

10.

Any

Inputs  or  parts  or  sub-parts  for  use  in

Nil

1 and 2

 

Chapter

manufacture of items mentioned at S. No. 9.

 

 

 

 

 

 

 

<td

11.

 

39, 73, 85

 

The

following   parts,

components

and

 

Nil

1 and 3

 

 

 

 

 

accessories   of   wrist   wearable   devices

 

 

 

 

 

 

 

 

 

(commonly

known   as

smart

watches),

 

5%

1 and 4

 

 

 

 

 

namely: -

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(i)

Watch dial front panel

 

 

 

10%

1 and 5

 

 

 

 

 

(ii)

Watch dial back panel

 

 

 

 

 

 

 

 

 

 

 

 

 

15%

1 and 6

 

 

 

 

 

(iii)

Key (housing part)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(iv)

Key lock (housing part)

 

 

 

 

 

 

 

 

 

 

 

(v)

Strap  long  side  (silicone  or  other

 

 

 

 

 

 

 

 

 

 

material(s) adjustable strap)

 

 

 

 

 

 

 

 

 

 

 

(vi)Strap

short  side

(silicone

or

other

 

 

 

 

 

 

 

 

 

 

material(s) locking strap)

 

 

 

 

 

 

 

 

 

 

 

(vii)

Strap keeper

 

 

 

 

 

 

 

 

 

 

 

 

(viii)

Locking hook

 

 

 

 

 

 

 

 

 

 

 

 

(ix)

Buckle

 

 

 

 

 

 

 

 

 

 

 

 

(x)

Link rod for buckle

 


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