Seeks to amend Notification No. 45/2025-Customs dated 24.10.2025 so as to provide BCD exemption on specified goods used in the manufacture of display assemblies falling under heading 8524 for automotive, medical or industrial applications, subject to specified conditions.

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....TRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 25/2026-CUSTOMS New Delhi, the 8th July, 2026 G.S.R. 600(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, on being satisfied that it is necessary in the public inter....

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....lexible Printed Circuit Assembly (FPCA); (iii) Backlight Unit; (iv) Frame; (v) Anisotropic Conductive Film (ACF). Explanation. - For the purposes of this entry, display assemblies for automotive, medical or industrial applications shall not include, - (i) Display assembly of cellular mobile phones or wrist wearable devices (commonly known as smart watches); ....