Implement a graded BCD structure for hearable devices and its parts, sub-parts and subassembly.

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....owers 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, 1975....

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....and 5 10% 1 and 6 15% 1 and 7 2. Any Chapter Inputs or parts or sub-parts for use in manufacture of items mentioned at S. No. 1. Nil 1 and 3 3. 8518 90 00 Printed Circuit Board Assembly (PCBA) for use in manufacture of hearable devices. Nil 1 and 4 10% 1 and 5 15% 1 and 6 15% 1 and 7 4. Any Chapter Inputs or parts or sub-parts fo....

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....i) Earlaps (vii) Mic Gaskets (viii) Mic Membrane (ix) Ear hooks (x) Rotary Pin (xi) Wires (xii) Earbud Button Housing (xiii) Speaker Cavities (xiv) Silicone fins (xv) Earmuffs (xvi) Ear shell (xvii) Outer and inner moulds (xviii) Right earbud upper housing (xix) Earcup/ Ear-Cushions....

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....er than those mentioned at S. Nos 3, 5, and 7. 10% - Explanation. - For the purposes of this notification, hearable devices mean: - (i) true wireless stereo (TWS), headphones, earphones and similar devices like earbuds, neckbands, headsets, etc., whether or not combined with a microphone, being capable of connecting through a wireless medium; and (ii) portable bluetooth ....