Implement a graded BCD structure for wearable devices and its parts, sub-parts and sub-assembly.

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.... powers conferred by sub-section (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, 19....

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....es). 10% 1 and 2 2. Any Chapter Inputs or parts or sub-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 o....

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....t wearable devices (commonly known as smart watches) Explanation - For the purposes of this entry, charging cable for wrist wearable devices means a USB cable containing magnetic connector ^3[or 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. A....

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.... and 5 15% 1 and 6 12. Any Chapter Inputs or parts or sub-parts for use in manufacture of items mentioned at S. No. 11. Nil 1 and 2 ^1[Provided that the rate of duty specified in Column (4) against the respective description of goods mentioned in Column (3) of the Table above shall apply even when such goods are presented together in a manner so as to attract the provisi....