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of <h1>Clarification on NCCD Levy for Mobile Phones: Duty Based on MRP/RSP as Per Customs Tariff Act.</h1> The circular clarifies the levy of National Calamity Contingent Duty (NCCD) on cellular/mobile phones based on their Maximum Retail Price (MRP) or Retail Sale Price (RSP). It addresses confusion among customs field formations regarding whether cellular phones fall under the description of goods specified for MRP-based excise duty. The Board confirms that, following changes in the Harmonized System of Nomenclature, cellular phones are included under the category of 'telephone sets' in the Customs Tariff Act. Therefore, NCCD should be collected on an MRP/RSP basis, akin to additional customs duties, and all pending assessments should be finalized accordingly.
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