Graded customs duty for wearable device components grants specified concessional import rates subject to procedural and time-based conditions. Implements a graded BCD structure for wrist wearable devices and specified parts by prescribing standard concessional import rates for identified tariff entries (vibrator motors, batteries, PCBA, display assemblies, charging cables and listed housing, strap and accessory components), with many inputs and parts eligible for nil duty. Each entry is tied to condition numbers in an Annexure determining procedural compliance and temporal validity; the concessional rates apply even when goods are presented together under rule 2(a) of the General Rules of Interpretation, subject to the stated conditions.