https://www.taxtmi.com/circulars?id=5654 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. en-us Thu, 12 Mar 2009 00:00:00 +0530 Fri, 13 Mar 2009 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5654 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. Circulars Customs Thu, 12 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5654