DEMO|

THE CUSTOMS TARIFF ACT 1975 (Notification)
2017

Body Notification No. 57/2017 - Customs, F.No.354/20/2017-TRU,Dated, 30th June, 2017

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, as the case may be, and falling within the Chapter, heading, 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 number of which is mentioned in the corresponding entry in column (5) of the said Table.

TABLE

S.No. Chapter or Heading or Sub-heading or tariff item Description of goods Standard rate Condition No.
(1) (2) (3) (4) (5)
1. 4016 99 90 The following goods for use in manufacture of cellular mobile phones, namely :-

(i) Microphone Rubber Case

(ii) Sensor Rubber Case / Sealing Gasket including sealing gaskets / cases from Rubbers like SBR, EPDM, CR, CS, Silicone and all other individual rubbers or combination / combination of rubbers

10% 1
1A Any Chapter Inputs or parts for use in manufacture of goods mentioned at S. No. 1 above Nil 1
2.   Omitted    
3.   Omitted    
4. 8517 14 00 Telephones for other wireless networks, other than cellular networks Nil -
5. 8517 71 00 or 8517 79 90 (a) All goods other than the parts of cellular mobile phones or wrist wearable devices (commonly known as smart watches)

(b) Inputs or sub-parts for use in manufacture of parts mentioned at (a) above

Nil -
5A. 8517 79 90, 8525 89 00, 8529 90 90 Camera Module for use in manufacture of cellular mobile phones 10% 1
5B. 8517 79 90 Connectors for use in manufacture of cellular mobile phones 10% 1
5C.

Any Chapter (a) Vibrator Motor / Ringer for use in manufacture of cellular mobile phones 10% 1
(b) Inputs or parts for use in manufacture of items mentioned at (a) above Nil 1
(c) Inputs or sub-parts for use in manufacture of parts mentioned at (b) above Nil 1
5D.

Any Chapter (a) Display Assembly for use in manufacture of cellular mobile phones 10% 1
(b) Inputs or parts for use in manufacture of items mentioned at (a) above Nil 1
(c) Inputs or sub-parts for use in manufacture of parts mentioned at (b) above Nil 1
5E

Any Chapter (a) Touch Panel/ Cover Glass Assembly for use in manufacture of cellular mobile phones 10% 1
(b) Inputs or parts for use in manufacture of items mentioned at (a) above Nil 1
(c) Inputs or sub-parts for use in manufacture of parts mentioned at (b) above Nil 1";
6.   Omitted w.e.f. 01-10-2020    
6A.

Any Chapter (a) Inputs or parts for use in manufacture of Printed Circuit Board Assembly (PCBA) of cellular mobile phones 2.5 1
(b) Inputs or sub-parts for use in manufacture of parts mentioned at (a) above

Provided that nothing contained in the entries mentioned at items (a) and (b) shall apply to the following goods, namely:-

    (i) connectors;

    (ii) microphones;

    (iii) receivers;

    (iv) speaker;

    (v) SIM socket

    (vi) metal shield

 2.5 1
6B.

Any Chapter (a) Inputs or parts, other than camera lens, for use in manufacture of Camera Module of cellular mobile phones 2.5 1
(b) Inputs or sub-parts for use in manufacture of parts mentioned at (a) above

Provided that nothing contained in the entries mentioned at items (a) and (b) shall apply to the "camera lens

2.5 1
6BA.

Any chapter (a) Camera lens for the use in manufacture of Camera Module of cellular mobile phones Nil 1
(b) Inputs or sub-parts for use in manufacture of Camera lens of Camera Module of cellular mobile phones Nil 1
6C.

Any Chapter (a) Inputs or parts for use in manufacture of Connectors of cellular mobile phones 2.5 1
(b) Inputs or sub-parts for use in manufacture of parts mentioned at (a) above 2.5 1
6D 39, 73 The following goods for use in manufacture of cellular mobile phones:-

(i) Battery cover

(ii) Front cover

(iii) Middle cover

(iv) Main lens

(v) Back cover

(vi) GSM Antenna/Antenna of any technology

(vii) PU case/Sealing Gasket- Other articles of Polyurethane foam like sealing gaskets/case

(viii) Sealing Gaskets/ Cases from PE, PP, EPS, PC and all other individual polymers or combination/combinations of polymers

(ix) SIM socket

(x) Screw

(xi) Other mechanical items of plastic

(xii) Other mechanical items of metal

10% 1
6E Any Chapter Inputs or parts for use in manufacture of goods mentioned at S. No. 6D above Nil 1
6F 39 The following goods for use in manufacture of cellular mobile phones:-

(i) Conductive cloth

(ii) LCD conductive foam

(iii) LCD foam

(iv) BT foam

(v) Heat dissipation sticker battery cover

(vi) Sticker-Battery slot

(vii) Protective film for main lens

(viii) Mylar for LCD FPC

(ix) Film-front flash

10% 1
6G Any Chapter Inputs or parts for use in manufacture of goods mentioned at S. No. 6F above Nil 1
6H 8538 90 00 Side key for use in manufacture of cellular mobile phones 10% 1
6I Any Chapter Inputs or parts for use in manufacture of goods mentioned at S. No. 6H above Nil 1
6J 8517 79 90 All goods for use in manufacture of cellular mobile phone 10% 1
7. Any Chapter Inputs or raw material for use in manufacture of following parts of Cellular mobile phones;

(i) Omitted

(ii) Omitted

(iii) Wired Headset

(iv) Omitted

(v) Omitted

(vi) Omitted

(vii) Omitted

(viii) Omitted

(ix) Omitted

(x) Omitted

(xi) Omitted

(xii) Omitted

(xiii) Omitted

(xiv) Omitted

(xv) Omitted

(xvi) Omitted

(xvii) Omitted

(xxi) Omitted

(xxii) Omitted

(xxiii) Omitted

(xxiv) Omitted

(xxv) Omitted

(xxvi) Omitted

(xxvii) Omitted

(xxviii) Omitted

(xxix) Microphone and Receiver

(xxx) Omitted

(xxxi) USB Cable

(xxxii) Fingerprint reader/Scanner

 2.5 1
7A. Any Chapter Omitted    
7B. 3926 Omitted    
7C. Any Chapter Omitted    
7D Any Chapter Omitted    
7E Any Chapter Omitted w.e.f. 01-04-2021    
8. Any Chapter Inputs or raw material for use in manufacture of following goods namely :-

(i) Other machines capable of connecting to an automatic data processing machine or to a network (8443 32 90)

(ii) Ink cartridges, with print head assembly (8443 99 51)

(iii) Ink cartridges, without print assembly (8443 99 52) head

(iv) Ink spray nozzle (8443 99 53)

(v) Omitted

(vi) Omitted

(vii) Omitted

2.5 1
9. 3919 90 90 All goods other than the following parts or subparts or accessories of cellular mobile phones, namely:-

(i) Heat Dissipation Sticker Battery Cover

(ii) Sticker-Battery Slot

(iii) Protective Film for main Lens

(iv) Mylar for LCD FPC

(v) Film-Front Flash

10% -
10. 3920 99 99 Omitted    
11. 3926 90 91 Omitted w.e.f. 05/07/2019   -
12. 3926 90 99 Omitted w.e.f. 05/07/2019   -
13. 8504 40 All goods other than the following goods, namely:-

    (a) charger or power adapter;

    (b) solar inverter

 10% -
13A 8504 90 90 All goods other than the following goods, namely: -

(a) Printed Circuit Board Assembly of charger or power adapter;

(b) Moulded Plastic of charger or power adapter

10% -
13B. 3208 90 49 3919 90 90 8504 90 10 8544 11 10 8544 49 99 The following goods for use in manufacture of a transformer of a charger/adapter:- (a) Varnish

(b) Insulation tape

(c) Ferrite core (d) Copper wires enameled

(e) Triple insulated winding wire Provided that nothing in this S. No. shall have effect after the 31st March, 2024.

5% 1
14. 8506 All goods other than cell or battery of cellular mobile phones 10% -
15. 8507 (except 8507 60 00 and 8507 90) All goods other than battery pack of cellular mobile phones 10%  
16. 8507 60 00 omitted    
17. 8507 60 00 omitted    
17A 8507 60 00 omitted    
17B 8507 60 00 omitted    
18. 8518 (except 8518 21, 8518 22, 8518 29, 8518 30 and 8518 90 00) All goods other than the following parts of cellular mobile phones, namely: -

(i) Microphone; and

(ii) Receiver

10% -
19. 8538 90 00 All goods other than Side Key of cellular mobile phones 7.5% -
20 8517 62 90 or

8517 69 90

All goods other than the following goods, namely: -

(a) Wrist wearable devices (commonly known as smart watches) and other smart wearable devices including smart rings, shoulder bands, neck bands or ankle bands;

(b) Optical transport equipment;

(c) Combination of one or more of Packet Optical Transport Product or Switch (POTP or POTS);

(d) Optical Transport Network (OTN) products;

(e) IP Radios;

(f) Soft switches and Voice over Internet Protocol (VoIP) equipment, namely, VoIP phones, media gateways, gateway controllers and session border controllers;

(g) Carrier Ethernet Switch, Packet Transport Node (PTN) products, Multiprotocol Label Switching Transport Profile (MPLS-TP) products;

(h) Multiple Input/Multiple Output (MIMO) products;

(i) Long Term Evolution (LTE) products.

10% -
21. 8517 70 10 Omitted w.e.f. 01-01-2022 10% -
22. 8517 79 10   Printed Circuit Board Assembly (PCBA) of following goods, namely: -

(a) Base station;

(b) Optical transport equipment;

(c) Combination of one or more of Packet Optical Transport Product or Switch (POTP or POTS);

(d) Optical Transport Network (OTN) products;

(e) IP Radios;

(f) Soft switches and Voice over Internet Protocol (VoIP) equipment, namely, VoIP phones, media gateways, gateway controllers and session border controllers;

(g) Carrier Ethernet Switch, Packet Transport Node (PTN) products, Multiprotocol Label Switching-Transport Profile (MPLS-TP) products; (h) Multiple Input/Multiple Output (MIMO) and Long Term Evolution (LTE) products

(h) Multiple Input/Multiple Output (MIMO) products;

(i) Long Term Evolution (LTE) products

  10%   -

Explanation. -For serial numbers 7A, 7B and 7C 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.

ANNEXURE

Condition No. Conditions
1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.

This notification shall come into force with effect from the 1st day of July, 2017.

(Mohit Tewari)

Under Secretary to the Government of India