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    <title>Customs duty on Display Assembly of a cellular mobile phone</title>
    <link>https://www.taxtmi.com/circulars?id=65812</link>
    <description>Concessional BCD treatment: a Display Assembly comprising touch panel, cover glass, brightness enhancement film, indicator guide light, reflector, LED backlight, polarizers, LCD driver on FPC, FPCs for display, and LCM/OLED module-whether or not fitted with a metal/plastic back support frame only for structural support-qualifies as a Display Assembly attracting a BCD rate of 10%. If the display assembly is imported together with additional functional parts or subassemblies (e.g., mechanics, sim tray, antenna pin, speaker net, keys, battery compartment, or extra FPCs), the whole assembly is classifiable as general parts and attracts a BCD rate of 15%.</description>
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    <pubDate>Thu, 18 Aug 2022 00:00:00 +0530</pubDate>
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      <title>Customs duty on Display Assembly of a cellular mobile phone</title>
      <link>https://www.taxtmi.com/circulars?id=65812</link>
      <description>Concessional BCD treatment: a Display Assembly comprising touch panel, cover glass, brightness enhancement film, indicator guide light, reflector, LED backlight, polarizers, LCD driver on FPC, FPCs for display, and LCM/OLED module-whether or not fitted with a metal/plastic back support frame only for structural support-qualifies as a Display Assembly attracting a BCD rate of 10%. If the display assembly is imported together with additional functional parts or subassemblies (e.g., mechanics, sim tray, antenna pin, speaker net, keys, battery compartment, or extra FPCs), the whole assembly is classifiable as general parts and attracts a BCD rate of 15%.</description>
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      <law>Customs</law>
      <pubDate>Thu, 18 Aug 2022 00:00:00 +0530</pubDate>
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