Seeks to further amend notification No. 57/2017-Customs, dated the 30th June, 2017 so as to change the applicable BCD rate on specified parts of Cellular Mobile Phones vide Notification No. 02/2020-Customs dated 2nd February, 2020
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 02/2020–Customs
New Delhi, the 2nd February, 2020.
G.S.R. 62(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. 57/2017- Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide, number G.S.R. 798 (E), dated the 30th June, 2017, namely:-
In the said notification, in the TABLE, –
(i) after S. No. 5B and the entries relating thereto, the following S. No. and entries shall be inserted with effect from the 1st day of April, 2020, namely: –
| (1) | (2) | (3) | (4) | (5) |
| “5C.
|
Any Chapter |
(a) Vibrator Motor / Ringer for use in manufacture of cellular mobile phones
(b)Inputs or parts for use in manufacture of items mentioned at (a) above (c) Inputs or sub-parts for use in manufacture of parts mentioned at (b) above |
10%
Nil Nil |
1
1 1”; |
(ii) against S. No. 6, in column (3), item (vi) shall be omitted with effect from the 1st day of April, 2020;
(iii) after S. No. 5C and the entries relating thereto, the following S. No. and entries shall be inserted with effect from the 1st day of October, 2020, namely: –
| (1) | (2) | (3) | (4) | (5) |
| “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
(c) Inputs or sub-parts for use in manufacture of parts mentioned at (b) above |
Nil
Nil |
1
1 |
| 5E
|
Any Chapter |
(a) Touch Panel/ Cover Glass Assembly for use in manufacture of cellular mobile phones
(b)Inputs or parts for use in manufacture of items mentioned at (a) above (c) Inputs or sub-parts for use in manufacture of parts mentioned at (b) above |
10%
Nil Nil |
1
1 1”; |
(iv) S. No. 6 and the entries relating thereto shall be omitted with effect from the 1st day of October, 2020;
(v) against S. No. 7, in column (3), after the item (xxxi), the following item shall be inserted, namely: –
“(xxxii) Fingerprint reader/Scanner”;
(vi) against S. No. 13, for the entries in column (3), the entry “All goods other than charger or power adapter” shall be substituted;
(vii) for S. No. 18 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: –
| (1) | (2) | (3) | (4) | (5) |
| “18. | 8518 (except 8518 21 00, 8518 22 00, 8518 29 00 and 8518 30 00) | All goods other than the following parts of cellular mobile phones, namely: -(i) Microphone; and(ii) Receiver |
10% | -” ; |
(viii) after S. No. 20 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) | (5) |
| “21. | 8517 70 10 | Printed Circuit Board Assembly (PCBA) of Cellular mobile phones:
Provided that this entry shall be effective upto 31st March, 2020 (unless revoked, amended or superseded earlier) |
10% | – |
| 22. | 8517 70 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 |
10% | -”. |
[F. No. 334/2/2020-TRU]
(Gaurav Singh)
Deputy 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. 24/2019-Customs, dated the 6th July, 2019, published vide number G.S.R. 481(E), dated the 6th July, 2019.
