TaxTMI 
TaxTMI 
Rates of Basic Customs Duty (BCD) on certain electronic goods
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.... notification, the condition 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. ^....
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....tery cover (ii) Front cover (iii) Middle cover (iv) Main lens (v) Back cover (vi) GSM Antenna/Antenna of any technology (vii) PU case/Sealing Gasket - Other articles of Polyurethane foam like sealing gaskets/case (viii) Sealing Gaskets/ Cases from PE, PP, EPS, PC and all other individual polymers or combination/combinations of polymers (ix) SIM socket (x) Screw (xi) Other mechanical items of 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 Chapt....
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....arger or power adapter; (b) Moulded Plastic of charger or power adapter ^56[13B The following goods for use in manufacture of a transformer of a charger/adapter:- 5% 1] 3208 90 49 (a) Varnish 3919 90 90 (b) Insulation tape 8504 90 10 (c) Ferrite core 8544 11 10 (d) Copper wires enameled 8544 49 99 (e) Triple insulated winding wire Provided that nothing in this S. No. shall have effect after the 31st March, 2024. ^68[13C 8504 40 Charger or Adapter of cellular mobile phone 15% -] 14. 8506 All goods other than cell or battery of cellular mobile phones 10% - 15. 8507 (except 8507 60 00 and 8507 90) All goods other than battery pack of cellular mobile phones 10% - ^45[* * * * ] ^29[18. ^57[8518 (except 8518 21, 8518 22, 8518 29, 8518 30 and 8518 90 00)] All goods other than the following parts of cellular mobile phones, namely: - (i) Microphone; and (ii) Receiv....
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.... capacitors, diodes, inductors, ICs and mechanical components such as contact springs or connectors of charger or adapter of cellular mobile phones.] ^81[Explanation 2.- For serial number 6K of this notification, - (a) "NC (Nano-Crystalline) Assembly" is a composite assembly comprising nano-crystalline material, copper foil, and graphite embossed together as a single layered structure encapsulated between conductive UV PET films. The assembly performs the function of converting magnetic flux into electrical energy through coils, while copper foil and graphite layers provide EMI shielding and heat dissipation; (b) "E-Shield" consists of conductive PSA (Pressure Sensitive Adhesives) and conductive film received in roll form to accommodate automation. It is used for Electro Magnetic Interference (EMI) grounding, shielding purposes and helps to prevent interference with other devices; (c) "PET Liner" is a Polyester (PET) thin transparent plastic film and has adhesive attached to the coil to handle coil integration assembly process to locate and orient the coil for automation assembly in the manufacturing process; (d) "PC Shim (with Z-Liner)" in th....
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....(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) IP Radios 10% -" 19. Omitt....
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....e Nil 1" 27. Inserted vide Notification No. 02/2020 - Customs dated 02-02-2020 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. ....
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....s "Nil" 38. Omitted vide Notification No. 03/2021 - Customs dated 01-02-2021 w.e.f. 02-02-2021 before it was read 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.....
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....cture of power bank of Lithium ion. 5% 1]" 46. 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" 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&n....
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....24 before it was read as, "(commonly known as smart watches);" 65. Inserted vide Notification No. 34/2024-Customs dated 23-07-2024 w.e.f. 24-07-2024 66. Substituted vide Notification No. 34/2024-Customs dated 23-07-2024 w.e.f. 24-07-2024 before it was read as, "39, 73" 67. Substituted vide Notification No. 34/2024-Customs dated 23-07-2024 w.e.f. 24-07-2024 before it was read as, "39" 68. Inserted vide Notification No. 34/2024-Customs dated 23-07-2024 w.e.f. 24-07-2024 69. Substituted vide Notification No. 34/2024-Customs dated 23-07-2024 w.e.f. 24-07-2024 before it was read as, "10%" 70. Inserted vide Notification No. 34/2024-Customs dated 23-07-2024 w.e.f. 24-07-2024 71. Omitted vide Notification No. 10/2025 - Customs dated 01-02-2025 w.e.f. 02-02-2025 before it was read as, "5E Any Chapter (a) Touch Panel/ Cover Glass Assembly for use in manufacture of cellular mobile phones 10% 1 (b) Inputs or parts for use in manufacture of items mentioned at (a) above Nil 1 (c) Inputs or sub-parts fo....