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Principal Notification No. 02/2019 – Customs Dated: 29th January, 2019.

Amendment Notifications: notification No.57/2017-Customs, dated the 30th June, 2017  and  notification No. 75/2018 -Customs, dated the 11th October, 2018

Effective Date: 30th January 2019

Sl. No. Heading Description of services Rate Conditions
Old Amendment Old Rate New Rate
7 Any Chapter Inputs or raw material for use in manufacture of
following parts of Cellular mobile phones;
(i) Charger or adapter
(ii) Battery pack
(iii) Wired Headset
(iv) Battery cover
(v) Front cover
(vi) Front cover (with Zinc Casting)
(vii) Middle cover
(viii) GSM Antenna / Antenna of any
technology
(ix) Side Key
(x) Main Lens
(xi) Camera Lens
(xii) Screw
(xiii) Microphone Rubber Case
(xiv) 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
(xv) PU case / Sealing Gasket – Other articles
of Polyurethane foam like sealing
gaskets / case
(xvi) Sealing Gaskets / Cases from PE, PP,
EPS, PC and all other individual
polymers or combination / combination
of polymers
(xvii) SIM socket / Other Mechanical items
(Metal)
(xviii) SIM Socket / Other M Mechanical items
(Plastic)
(xix) Back Cover
(xx) Conductive Cloth
(xxi) Heat Dissipation Sticker Battery Cover
(xxii) Sticker-Battery Slot
(xxiii) Protective Film for main Lens
(xxiv) Mylar for LCD FPC
(xxv) LCD Conductive Foam
(xxvi) Film-Front Flash
(xxvii) LCD Foam
(xxviii) BT Foam
(xxix) Microphone and Receiver
(xxx) Key Pad
(xxxi) USB Cable
(ii) Battery pack (Omitted) NIL NIL 1
7D Any Chapter Inserted in this Notification Inputs or raw material other than: –
(i) Lithium ion cell (falling under tariff
item 8507 60 00); and
(ii) Printed Circuit Board Assembly
(PCBA) (falling under tariff item 8507
90 90),
for use in manufacture of Battery pack of
Cellular mobile phones.
Nil 1
7E Any Chapter Inserted in this Notification Inputs, parts or sub-parts for use in the
manufacturing of Printed Circuit Board
Assembly (PCBA) (falling under tariff item
8507 90 90) of following goods, namely: –
(i) Battery pack of cellular mobile phones;
(ii) Power Bank of lithium ion.
Nil 1
16 8507 60 00 All goods other than Lithium-ion battery of cellular mobile phones “ All goods other than following goods, namely: –
(i) battery pack of cellular mobile phones;
(ii) Power Bank”;
10 10
17A 8507 60 00 Inserted in this Notification Lithium ion cell for use in the manufacture of battery pack of cellular mobile phone. 5 1
17B 8507 60 00 Inserted in this Notification Lithium ion cell for use in the manufacture of power bank of Lithium ion 5 1
20 8517 62 90 All goods other than following goods, namely: –
(a) Wrist wearable devices (commonly known as
smart watches)
(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
All goods other than the following goods, namely: –
(a) Wrist wearable devices (commonly known as smart watches);
(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 10
21 8517 62 90 All goods other than following goods, namely: –
(a) Soft switches and Voice over Internet Protocol
(VoIP) equipment, namely, VoIP phones, media
gateways, gateway controllers and session border
controllers
(b) Carrier Ethernet Switch, Packet Transport Node
(PTN) products, Multiprotocol Label Switching-
Transport Profile (MPLS-TP) products
(c) Multiple Input/Multiple Output (MIMO) and Long
Term Evolution (LTE) products
Omitted 10

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