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of <h1>Government Clarifies Components of Display Assembly for Mobile Phones Eligible for 10% Concessional Customs Duty.</h1> The circular addresses the customs duty applicable to the Display Assembly of cellular mobile phones, clarifying the components that constitute a Display Assembly eligible for a 10% concessional Basic Customs Duty (BCD). It highlights issues of misdeclaration and interpretational challenges faced by the industry. The Ministry of Electronics and Information Technology (MeitY) has requested clarification, leading to a committee's recommendation on defining Display Assembly components. The circular specifies components included in the Display Assembly, which qualify for the concessional rate, and those that, if included, disqualify the assembly from this rate. The circular aims to resolve ambiguities and ensure proper duty application.
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