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Seeks to implement a graded BCD structure for smart meters and its parts, sub-parts and sub-assembly

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....the 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,....

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.... 10% 1 and 6       10% 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. 8517 69 90 Communication module for use in manufacture of Smart Meters. Nil 1 and 4  Nil 1 and 5 5% 1 and 6 10% 1 and 7 4. ....

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.... 9. 8536 49 00 Relay for use in manufacture of Smart Meters. 5% 1 and 4 10% 1 and 5 10% 1 and 6 15% 1 and 7 10. Any Chapter Inputs or parts or sub-parts for use in manufacture of items mentioned at S. No. 9. Nil 1 and 3 11. 9028 30 10 Smart Meters 15% 2 12. 9028 90 10 Printed Circuit Board Assembly....