Notification no 38/2018 Customs date on 02nd April, 2018


CUSTOMS Notification No 38 of 2018 dated 02nd April, 2018 


seeks to further amend notification No. 24/2005-Customs dated 01.03.2005 so as to withdraw exemption from BCD on Printed Circuit Board Assembly (PCBA), of cellular mobile phones and impose 10% BCD on them. 

The extract of CUSTOMS Notification No. 38/2018- CUSTOMS is given below: 

Notification No. 38/2018-CUSTOMS 







Notification No. 38/2018 – 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, on 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. 24/2005-Customs, dated the 1st March, 2005, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 122(E), dated the 1st March, 2005, namely :-


In the said notification, in the Table, for serial number 13S and the entries relating thereto, the following serial number and entries shall be substituted, namely:-






8517 70 10

All  goods  other  than  Printed  Circuit  Board  Assembly



(PCBA) of cellular mobile phones”.





(Ruchi Bisht)


Under Secretary to the Government of India



Note: The principal notification No. 24/2005-Customs, dated the 1st March, 2005 was published in the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (i), vide number G.S.R.122(E), dated the 1st March, 2005 and last amended by notification No. 58/2017-Customs, dated the 30th June, 2017, vide number G.S.R. 799 (E), dated the 30th June, 2017.



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