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        Customs

        CBIC has clarified the scope of camera modules for cellular...

        Camera Modules for Mobile Phones: CBIC Clarifies 10% BCD Eligibility Under Notification No. 57/2017-Customs

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                CBIC has clarified the scope of camera modules for cellular mobile phones eligible for concessional 10% BCD under Notification No. 57/2017-Customs. Camera modules may include multiple cameras, lens, sensor, FPCB Assembly, bracket/holder, connectors, and mechanical parts that provide structural stability and protection. The essential character test under GRI Rule 3(b) applies - components that do not add functionality beyond a camera's primary purpose but merely provide strength or protection are considered part of the camera module when imported as a complete assembly. Individual components imported separately remain subject to applicable BCD rates. This clarification addresses DRI's concerns about classification of camera modules with chassis brackets.
                                Note: It is a system-generated summary and is for quick reference only.
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