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Core Purpose

Notifications amending customs duty exemption entries under section 25(1) of the Customs Act, 1962 for parts and inputs used in manufacturing cellular mobile phones.

Detailed Summary

The Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, issues two notifications dated 30 January 2024: Notification No. 08/2024-Customs (G.S.R. 78(E)), under section 25(1) of the Customs Act, 1962 (52 of 1962) and section 3(12) of the Customs Tariff Act, 1975 (51 of 1975), amends principal notification No. 50/2017-Customs dated 30 June 2017 (G.S.R. 785(E), last amended by No. 06/2024-Customs dated 29 January 2024, G.S.R. 72(E)) by substituting the entry at S.No. 377, item (ii) to read "Screw, SIM socket, or other mechanical items of Metal for cellular mobile phone" and omitting entry S.No. 377B; and Notification No. 09/2024-Customs (G.S.R. 79(E)), under section 25(1) of the Customs Act, 1962, amends principal notification No. 57/2017-Customs dated 30 June 2017 (G.S.R. 798(E), last amended by No. 06/2023-Customs dated 1 February 2023, G.S.R. 71(E)) by substituting the duty rate at S.No. 1 with "10%", inserting new entries S.No. 1A (Nil duty for inputs used in manufacturing S.No. 1 goods), S.Nos. 6D through 6J (10% duty on components such as battery cover, front cover, middle cover, main lens, back cover, GSM antenna, PU case/sealing gasket, SIM socket, screw and side key for cellular mobile phone manufacture, with Nil duty on corresponding inputs), and omitting items (viii), (x), (xi), (xxiv) and (xxvi) under S.No. 7.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-30012024-251651 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 70] NEW DELHI, TUESDAY, JANUARY 30, 2024/MAGHA 10, 1945 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30th January, 2024 No. 08/2024-Customs G.S.R. 78(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 amendment in the notification of the Government of India, 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, in the Table, - (i) against S. No. 377, in column (3), for the item (ii) and the entries relating thereto, the following shall be substituted namely: - "(ii) Screw, SIM socket, or other mechanical items of Metal for cellular mobile phone;"; (ii) S. No. 377B and the entries relating thereto shall be omitted. [F. No. CBIC-190354/190/2022-TRU Section-CBEC] VIKRAM VIJAY WANERE, Under Secy. 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. 06/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 72(E), dated the 29th January, 2024. NOTIFICATION New Delhi, the 30th January, 2024 No. 09/2024-Customs G.S.R. 79(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 amendment in the notification of the Government of India, 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, Sub-section (i), vide number G.S.R. 798(E), dated the 30th June, 2017, namely :- In the said notification, in the Table, - (i) against S. No. 1, in column (4), for the entry, the entry "10%" shall be substituted; (ii) after S. No. 1 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:- +-----+------------+-------------------------------------------------------------+-----+-----+ | (1) | (2) | (3) | (4) | (5) | +=====+============+=============================================================+=====+=====+ | "1A | Any Chapter | Inputs or parts for use in manufacture of goods mentioned at | Nil | 1"; | | | | S. No. 1 above | | | +-----+------------+-------------------------------------------------------------+-----+-----+ (iii) after S. No. 6C and the entries relating thereto, the following S. No. and entries shall be inserted, namely:- +-----+-------------+-------------------------------------------------------------------+-----+-----+ | (1) | (2) | (3) | (4) | (5) | +=====+=============+===================================================================+=====+=====+ | "6D | 39, | The following goods for use in manufacture of cellular | 10% | 1 | | | 73 | 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 | | | +-----+-------------+-------------------------------------------------------------------+-----+-----+ | 6E | Any Chapter | Inputs or parts for use in manufacture of goods mentioned at | Nil | 1 | | | | S. No. 6D above | | | +-----+-------------+-------------------------------------------------------------------+-----+-----+ | 6F | 39 | The following goods for use in manufacture of cellular | 10% | 1 | | | | 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 | | | +-----+-------------+-------------------------------------------------------------------+-----+-----+ | 6G | Any Chapter | Inputs or parts for use in manufacture of goods mentioned at | Nil | 1 | | | | S. No. 6F above | | | +-----+-------------+-------------------------------------------------------------------+-----+-----+ | 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 | Nil | 1 | | | | S. No. 6H above | | | +-----+-------------+-------------------------------------------------------------------+-----+-----+ | 6J | 8517 79 90 | All goods for use in manufacture of cellular mobile phone | 10% | 1"; | +-----+-------------+-------------------------------------------------------------------+-----+-----+ (iv) against S. No. 7, in column (3), items (viii), (x), (xi), (xxiv), and (xxvi) shall be omitted. [F. No. CBIC-190354/190/2022-TRU Section-CBEC] VIKRAM VIJAY WANERE, Under Secy. 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. 06/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 71(E), dated the 1st February, 2023. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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