The Central Government has issued Notification No. 25/2026-Customs dated 8th July, 2026 under section 25(1) of the Customs Act, 1962 and section 3(12) of the Customs Tariff Act, 1975, further amending Notification No. 45/2025-Customs. The amendment inserts Serial No. 296A in Table I to provide a nil Basic Customs Duty (BCD) for specified goods used in the manufacture of display assemblies falling under heading 8524 for automotive, medical or industrial applications. The eligible goods are Cell, Flexible Printed Circuit Assembly (FPCA), Backlight Unit, Frame and Anisotropic Conductive Film (ACF), falling under the specified tariff headings. The entry clarifies that the exemption does not apply to display assemblies of cellular mobile phones or smart watches, LCD or backlight for LCD of smart meters, LCD and LED TV panels, or Interactive Flat Panel Display (IFPD) Modules. The exemption is effective up to 31st March, 2029. The notification states that Notification No. 45/2025-Customs was last amended by Notification No. 15/2026-Customs dated 12th May, 2026.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 25/2026-Customs | Dated: 8th July, 2026
G.S.R. 600(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), 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. 45/2025-Customs, dated the 24th October, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 781(E), dated the 24th October, 2025, namely: –
In the said notification, in TABLE I, after S. No. 296 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) | (5) | (6) |
| “296A. | 3919 90 90 or
8529 90 90 |
The following goods for use in the manufacture of display assemblies (falling under heading 8524) for automotive, medical or industrial applications, namely: –
(i) Cell; (ii) Flexible Printed Circuit Assembly (FPCA); (iii) Backlight Unit; (iv) Frame; (v) Anisotropic Conductive Film (ACF). Explanation. – For the purposes of this entry, display assemblies for automotive, medical or industrial applications shall not include, – (i) Display assembly of cellular mobile phones or wrist wearable devices (commonly known as smart watches); (ii) Liquid Crystal Display (LCD) or Back light for LCD of smart meters; (iii) LCD and Light Emitting Diode (LED) TV panels; (iv) Interactive Flat Panel Display (IFPD) Module: Provided that nothing contained in this S. No. shall have effect after 31st March, 2029 |
Nil | – | 3”. |
[F. No. 190354/81/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note: –The principal notification No. 45/2025-Customs, dated the 24th October, 2025, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 781(E), dated the 24th October, 2025, and was last amended vide notification No. 15/2026-Customs, dated the 12th May, 2026 vide number G.S.R. 358(E), dated the 12th May, 2026.
