CUSTOMS Notification No 02 of 2020 dated 02nd February, 2020

 

 

Seeks to further amend notification No. 57/2017-Customs, dated the 30th June, 2017 so as to change the applicable BCD rate on specified parts of Cellular Mobile Phones. 

The extract of CUSTOMS Notification No. 02/2020- CUSTOMS is given below: 

 Notification No. 02/2020-CUSTOMS

  

 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue) 

Notification No. 02/2020 – Customs 

New Delhi, the 2^nd February, 2020.

 

G.S.R. …. (E). – In exercise of 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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 57/2017- Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R. 798 (E), dated the 30th June, 2017, namely:-

 

 

In the said notification, in the TABLE, -

 

(i)                 after S. No. 5B and the entries relating thereto, the following S. No. and entries shall be inserted with effect from the 1^st day of April, 2020, namely: -

 

(1)	(2)	(3)	(4)	(5)
“5C.	Any	(a) Vibrator Motor / Ringer for use in manufacture	10%	1
		of cellular mobile phones
	Chapter
		(b) Inputs or parts for use in manufacture of items	Nil	1
		mentioned at (a) above
		(c) Inputs or sub-parts for use in manufacture of	Nil	1”;
		parts mentioned at (b) above

 

(ii)               against S. No. 6, in column (3), item (vi) shall be omitted with effect from the 1^st day of April, 2020;

 

(iii)             after S. No. 5C and the entries relating thereto, the following S. No. and entries shall be inserted with effect from the 1^st day of October, 2020, namely: -

 

(1)	(2)	(3)	(4)	(5)
“5D.	Any	(a) Display  Assembly  for  use  in  manufacture  of	10%	1
		cellular mobile phones
	Chapter

		(b) Inputs or parts for use in manufacture of items	Nil	1
		mentioned at (a) above
		(c) Inputs or sub-parts for use in manufacture of	Nil	1
		parts mentioned at (b) above
5E	Any	(a) Touch Panel/ Cover Glass Assembly for use in	10%	1
		manufacture of cellular mobile phones
	Chapter
		(b) Inputs or parts for use in manufacture of items	Nil	1
		mentioned at (a) above
		(c) Inputs or sub-parts for use in manufacture of	Nil	1”;
		parts mentioned at (b) above

 

(iv)             S. No. 6 and the entries relating thereto shall be omitted with effect from the 1^st day of October, 2020;

 

(v)               against S. No. 7, in column (3), after the item (xxxi), the following item shall be inserted, namely: -

 

“(xxxii)   Fingerprint reader/Scanner”;

 

(vi)             against S. No. 13, for the entries in column (3), the entry “All goods other than charger or power adapter” shall be substituted; 

(vii)           for S. No. 18 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: -

 

(1)	(2)	(3)	(4)	(5)
“18.	8518 (except 8518 21 00, 8518	All  goods  other  than  the  following	10%	-” ;
	22 00, 8518 29 00 and 8518 30	parts   of   cellular   mobile   phones,
	00)	namely: -
		(i) Microphone; and
		(ii) Receiver

 

(viii)         after S. No. 20 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: -

 

(1)	(2)	(3)	(4)	(5)
“21.	8517 70 10	Printed  Circuit  Board  Assembly  (PCBA)  of	10%	-
		Cellular mobile phones:
		Provided that this entry shall be effective upto
		31st  March, 2020 (unless revoked, amended or superseded earlier)