Seeks to further amend notification No. 50/2017-Customs dated 30.06.2017 so as to withdraw exemption from BCD on Camera Module and Connectors of cellular mobile phones and impose 10% BCD on them.
Government of India
Ministry Of Finance
Department Of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 40/2018-Customs, Dated: April 2, 2018
G.S.R. 328(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, 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. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017, namely:-
In the said notification,-
(i) in the Table, against serial number 502, for the entry in column (3), the following entry shall be substituted, namely:-
“Digital Still Image Video Cameras other than Camera or Camera Module of cellular mobile phones”;
(ii) in List 20, for the word “Connectors”, at both places where they occur, the words “Connectors other than those of cellular mobile phones” shall be substituted.
Under Secretary to the Government of India
Note: The principal notification No. 50/2017-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. 785(E), dated the 30th June, 2017 and last amended vide notification No. 32/2018-Customs, dated the 23rd March 2018, published vide number G.S.R. 275 (E), dated the 23rd March 2018.