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V. PROPOSALS INVOLVING CHANGES IN EFFECTIVE BASIC CUSTOMS DUTY RATES IN RESPECT OF PHASED MANUFACTURING PROGRAM [PMP] WITH RESPECT TO SPECIFIC ELECTRONIC GOODS
S.No. | Chapter, heading, sub-heading, or tariff item | Commodity | From | To | |||
2022-23 | 2023-24 | 2024-25 | 2025-26 | ||||
PMP for Wrist Wearable Devices (Smart watches) | |||||||
Following parts [S. No. 1 to 7] for manufacture of wearable devices falling under tariff item 8517 62 90 of the Customs Tariff | |||||||
1. | 8517 79 10 | Printed Circuit Board Assembly (PCBA) | NIL | NIL | 10% | 15% | 15% |
2. | 8544 | Charging Cable | 10% | NIL | 5% | 10% | 15% |
3. | 39, 73, 85 | Specified parts of wearable devices | As per CTH | NIL | 5% | 10% | 15% |
4. | 8507 60 00/ 8507 80 00 | Battery | 15% | NIL | 5% | 10% | 15% |
5. | 8517 79 90 | Display Assembly | NIL | NIL | NIL | 5% | 10% |
6. | 8501 | Vibrator Motor | 10% | 10% | 10% | 10% | 10% |
7. | Any Chapter | Parts, sub-parts, and raw materials for use in the manufacture of the S. Nos 1 to 6 above | As per CTH | NIL | NIL | NIL | NIL |
8. | 8517 62 90 | Wrist Wearable Devices (Commonly known as Smart Watches) | 20% | 20% | 20% | 20% | 20% |
Note: IGCR conditions shall apply for the items in S. No. 1 to 7 above. | |||||||
PMP for Hearable Devices | |||||||
Following parts [S. No. 1 to 6] for manufacture of hearable devices falling under sub-headings 8518 21, 8518 22, 8518 29 or 8518 30 of the Customs Tariff | |||||||
1. | 8518 90 00 | PCBA for Hearable Device | 10% | NIL | 10% | 15% | 15% |
2. | 8544 | USB Cable | 10% | 15% | 15% | 15% | 15% |
3. | 73, 74, 85 | Specified parts of hearable devices | As per CTH | NIL | 5% | 10% | 15% |
4. | 8507 60 00/ 8507 80 00 | Battery | 15% | NIL | 5% | 10% | 15% |
5. | 8518 90 00 | Speaker Assembly (Pre-assembled speaker driver with protective mesh, but not including PCBA or battery) | 10% | NIL | NIL | 5% | 10% |
6. | Any Chapter | Parts, sub-parts, and raw materials for use in the manufacture of the S. Nos 1, 3, 4, and 5 above | As per CTH | NIL | NIL | NIL | NIL |
7. | 8518 21, 8518 22, 8518 29, 8518 30 | Hearable Devices Note | - 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 speakers comprising of an amplifier and loudspeaker(s) with maximum output power not exceeding 40 Watts, having battery as a source of power and capable of wireless connectivity through bluetooth. | 15% | 20% | 20% | 20% |
Note: IGCR conditions shall apply for the items in S. No. 1 to 6 above. | |||||||
PMP for Smart Meters | |||||||
Following parts [S. No. 1 to 6] for manufacture of smart meters falling under tariff item 9028 30 10 of the Customs Tariff | |||||||
1. | 9028 90 10 | Assembled / Populated PCB for Smart Meters | 7.5% | 20% | 20% | 20% | 20% |
2. | 8517 69 90 | Communication Module | 10% | NIL | NIL | 5% | 10% |
3. | 8536 49 00 | Relay | 10% | 5% | 10% | 10% | 15% |
4. | 8517 71 00 | Antenna | NIL | NIL | NIL | 5% | 10% |
5. | 8524 11 00/ 8524 91 00 | LCD & Backlight for LCD | 15% | NIL | 5% | 10% | 10% |
6. | 8506 50 00 | Battery | 10% | NIL | 5% | 10% | 10% |
7. | Any Chapter | Parts, sub-parts, and raw materials for use in the manufacture of the S. Nos 1 to 6 above | As per CTH | NIL | NIL | NIL | NIL |
8. | 9028 30 10 | Smart Meters | 15% | 25% | 25% | 25% | 25% |
Note: IGCR conditions shall apply for the items in S. No. 1 to 7 above. | |||||||
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