TaxTMI 
TaxTMI 
TaxTMI 
Implement a graded BCD structure for wearable devices and its parts, sub-parts and sub-assembly.
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....ction (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description as specified in column (3) of the Table below and falling within the Chapter or heading or sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are spec....
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....ub-parts for use in manufacture of items mentioned at S. No. 1. Nil 1 and 2 3. 8507 60 00/ Battery for use in manufacture of wrist Nil 1 and 3 8507 80 00 wearable devices (commonly known as smart watches). 5% 1 and 4 10% 1 and 5 15% 1 and 6 4. Any Chapter Inputs or parts or sub-parts for use in manufacture of items mentioned at S. No. 3. Nil 1 and 2 5. 8517 79 10 Printed Cir....
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....r wireless charging cable containing static converter and coil,] exclusively used for charging of wrist wearable devices. Nil 1 and 3 5% 1 and 4 10% 1 and 5 15% 1 and 6 10. Any Chapter Inputs or parts or sub-parts for use in manufacture of items mentioned at S. No. 9. Nil 1 and 2 11. 39, 73, 85 The following parts, components and accessories of wrist wearable devices (commonly know....
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....he Table above shall apply even when such goods are presented together in a manner so as to attract the provision of rule 2(a) of the General Rules of Interpretation of the First Schedule of the Customs Tariff Act, 1975, subject to the respective conditions specified in column (5).] ANNEXURE Condition No. Conditions 1. If the importer follows the procedure specified in the Customs (Import of ....