NCCD on mobile phones must be levied on MRP/RSP, aligning import duty valuation with excise MRP assessment. NCCD on imported cellular/mobile phones must be charged on the basis of MRP/RSP where MRP declaration is required and the product is listed for MRP-based excise assessment. The Customs Tariff classification incorporates cellular and wireless telephones within the heading for telephone sets, so such phones fall under the notified description for MRP-based additional customs duty; NCCD follows the same MRP/RSP basis. Field formations should finalize pending assessments accordingly and notify trade and industry.