Seeks to amend notification No. 57/2017-Customs dated 30.06.2017 so as to modify BCD rates on certain smart wearable devices - 17/2024 - Customs -Tariff
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Customs tariff amendment expands scope to include smart rings, shoulder bands, neck bands and ankle bands under wearable device duty rules. The amendment substitutes the description in the Table of the principal customs notification so that the phrase '(commonly known as smart watches);' is replaced with '(commonly known as smart watches) and other smart wearable devices including smart rings, shoulder bands, neck bands or ankle bands;', thereby bringing those additional smart wearable devices within the same tariff entry and duty/exemption framework.
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Provisions expressly mentioned in the judgment/order text.
Customs tariff amendment expands scope to include smart rings, shoulder bands, neck bands and ankle bands under wearable device duty rules.
The amendment substitutes the description in the Table of the principal customs notification so that the phrase "(commonly known as smart watches);" is replaced with "(commonly known as smart watches) and other smart wearable devices including smart rings, shoulder bands, neck bands or ankle bands;", thereby bringing those additional smart wearable devices within the same tariff entry and duty/exemption framework.
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