TaxTMI 
TaxTMI 
Rates of Basic Customs Duty (BCD) on certain electronic goods
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....n number of which is mentioned in the corresponding entry in column (5) of the said Table. TABLE S.No. Chapter or Heading or Sub-heading or tariff item Description of goods Standard rate Condition No. (1) (2) (3) (4) (5) 1. 4016 99 90 The following goods for use in manufacture of cellular mobile phones, namely :- (i) Microphone Rubber Case (ii) Sensor Rubber Case / Sealing Gasket including sealing gaskets/cases from Rubbers like SBR, EPDM, CR, CS, Silicone and all other individual rubbers or combination/combination of rubbers 60[10%] 1 61[1A Any Chapter Inputs or parts for use in manufacture of goods mentioned at S. No. 1 above Nil 1] 2[***] 3[***] 4. 48[8517 14 00] Telephones for other wireless networks, other than cellular networks Nil - 5. 49[8517 71 00 or 8517 79 90] 54[(a) All goods other than the parts of cellular mobile phones or wrist wearable devices (commonly known as smart watches)] (b) Inputs or sub-parts for use in manufacture of parts mentioned at (a) above Nil - 8[5A. 50[8517 79 90, 8525 89 00, 8529 90 90] Camera Module for use in manufacture of cellular mobile phones 10% 1 5B. 51[8517 79 90] Connectors for use in manufactu....
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....plastic (xii) Other mechanical items of metal 10% 1 6E Any Chapter Inputs or parts for use in manufacture of goods mentioned at S. No. 6D above Nil 1 6F 67[39, 40,] The following goods for use in manufacture of cellular mobile phones:- (i) Conductive cloth (ii) LCD conductive foam (iii) LCD foam (iv) BT foam (v) Heat dissipation sticker battery cover (vi) Sticker-Battery slot (vii) Protective film for main lens (viii) Mylar for LCD FPC (ix) Film-front flash 10% 1 6G Any Chapter Inputs or parts for use in manufacture of goods mentioned at S. No. 6F above Nil 1 6H 8538 90 00 Side key for use in manufacture of cellular mobile phones 10% 1 6I Any Chapter Inputs or parts for use in manufacture of goods mentioned at S. No. 6H above Nil 1 6J 8517 79 90 All goods for use in manufacture of cellular mobile phone 10% 1] 7. Any Chapter Inputs or raw material for use in manufacture of following parts of Cellular mobile phones; 4[***] 14[***] (iii) Wired Headset 36[****] 63[****] 36A[****] 63A[****] 36B[****] 63B[****] 36C[****] 63C[****] 36D[****] (xxix) Microphone and Receiver 36E[****] (xxxi) USB Cable 27[(xxxii) Fingerprint reader....
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....(c) Combination of one or more of Packet Optical Transport Product or Switch (POTP or POTS); (d) Optical Transport Network (OTN) products; (e) IP Radios; (f) Soft switches and Voice over Internet Protocol (VoIP) equipment, namely, VoIP phones, media gateways, gateway controllers and session border controllers; 77[(g) Packet Transport Node (PTN) products, Multiprotocol Label Switching- Transport Profile (MPLS-TP) products;] 46[(h) Multiple Input/Multiple Output (MIMO) products; (i) Long Term Evolution (LTE) products] 10% -] 52[21. * ** * ] 22. 53[8517 79 10] Printed Circuit Board Assembly (PCBA) of following goods, namely: - (a) Base station; (b) Optical transport equipment; (c) Combination of one or more of Packet Optical Transport Product or Switch (POTP or POTS); (d) Optical Transport Network (OTN) products; (e) IP Radios; (f) Soft switches and Voice over Internet Protocol (VoIP) equipment, namely, VoIP phones, media gateways, gateway controllers and session border controllers; (g) Carrier Ethernet Switch, Packet Transport Node (PTN) products, Multiprotocol Label Switching-Transport Profile (MPLS-TP) products; 47[(h) Multiple Input/Multiple Output (MIMO) ....
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....;18. 8518 All goods other than the following parts of cellular mobile phones, namely:- (i) Microphone (ii) Wired Headset (iii) Receiver 10% -" 13. Substituted vide Notification No. 75/2018 - Customs dated 11-10-2018 before it was read as "20. 8517 62 90 All goods other than wrist wearable devices (commonly known as smart watches 10% -" 14. Omitted vide Notification No. 02/2019 - Customs dated 29-01-2019 before it was read as "(ii) Battery pack" 15. Inserted vide Notification No. 02/2019 - Customs dated 29-01-2019 16. Substituted vide Notification No. 02/2019 - Customs dated 29-01-2019 before it was read as "All goods other than Lithium-ion battery of cellular mobile phones" 17. Inserted vide Notification No. 02/2019 - Customs dated 29-01-2019 18. Substituted vide Notification No. 02/2019 - Customs dated 29-01-2019 before it was read as "13[20. 8517 62 90 All goods other than following goods, namely: - (a) Wrist wearable devices (commonly known as smart watches) (b) Optical transport equipment (c) Combination of one or more of Packet Optical Transport Product or Switch (POTP or POTS) (d) Optical Transport Network (OTN) products (e) I....
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....0 28. Substituted vide Notification No. 02/2020 - Customs dated 02-02-2020 before it was read as "22[All goods other than charger or adapter of the following goods, namely: - (i) Cellular mobile phones; (ii) CCTV Camera; (iii) IP camera; (iv) Digital Video Recorder (DVR); (v) Network Video Recorder (NVR)]" 29. Substituted vide Notification No. 02/2020 - Customs dated 02-02-2020 before it was read as "12[18. 8518 All goods other than:- (i) Speakers, and; (ii) the following parts of cellular mobile phones, namely:- (1) Microphone; (2) Wired Headset; and (3) Receiver 10% -]" 30. Inserted vide Notification No. 02/2020 - Customs dated 02-02-2020 31. Inserted vide Notification No. 03/2021 - Customs dated 01-02-2021 w.e.f. 02-02-2021 32. Substituted vide Notification No. 03/2021 - Customs dated 01-02-2021 w.e.f. 01-04-2021 before it was read as "Nil" 32A. Substituted vide Notification No. 03/2021 - Customs dated 01-02-2021 w.e.f. 01-04-2021 before it was read as "Nil" 33. Inserted vide Notification No. 03/2021 - Customs dated 01-02-2021 w.e.f. 02-02-2021 34. Substituted vide Notification No. 03/2021....
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....ad as, "5[7A. Any Chapter Inputs or raw material [other than Printed Circuit Board Assembly (PCBA) (falling under tariff item 8504 90 90) and Moulded Plastics (falling under tariff items 3926 90 99 or 8504 90 90)] for use in the manufacture of charger or adapter of cellular mobile phones" Nil 1" 38A. Omitted vide Notification No. 03/2021 - Customs dated 01-02-2021 w.e.f. 02-02-2021 before it was read as, "7B. 3926 90 99 8504 90 90 Moulded Plastics of charger or adapter of cellular mobile phones 10% -" 38B. Omitted vide Notification No. 03/2021 - Customs dated 01-02-2021 w.e.f. 02-02-2021 before it was read as, "7C. Any Chapter Inputs or parts for use in the manufacture of following parts of charger or adapter of cellular mobile phones, namely:- (i) Printed Circuit Board Assembly (PCBA) (falling under tariff item 8504 90 90) (ii) Moulded Plastics (falling under tariff items 3926 90 99 or 8504 90 90) Nil 1]" 38C. Omitted vide Notification No. 03/2021 - Customs dated 01-02-2021 w.e.f. 02-02-2021 before it was read as, "15[7D Any Chapter Inputs or raw material other than: - (i) Lithium ion cell (falling under tar....
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.... (LTE) products" 47. Substituted vide Notification No. 03/2021 - Customs dated 01-02-2021 w.e.f. 02-02-2021 before it was read as "(h) Multiple Input/Multiple Output (MIMO) and Long Term Evolution (LTE) products" 48. Substituted vide NOTIFICATION No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as "8517 12" 49. Substituted vide NOTIFICATION No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as "8517 70 90" 50. Substituted vide NOTIFICATION No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as "8517 70 90, 8525 80 20, 8525 80 90, 8529 90 90" 51. Substituted vide NOTIFICATION No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as "8517 70 90" 52. Omitted vide NOTIFICATION No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as "30[21. 8517 70 10 Printed Circuit Board Assembly (PCBA) of Cellular mobile phones: Provided that this entry shall be effective upto 31st March, 2020 (unless revoked, amended or superseded earlier) 10% 1" 53. Substituted vide NOTIFICATION No. 57/2....