The CBIC has reduced the rate of import duty on certain parts that are used in manufacture
of cellular mobile phones. This has been done by amending tariff notification no. 50/2017 and
57/2017 of customs.
| S. No. | HSN | HSN description | Product description | Effective customs duty till 29.01.2024 | Effective customs duty with effect from 30.01.2024 |
| 1 | 73181500 or 73269099 | Other screws and bolts, whether or not with their nuts or washers Other articles of iron or steel, others | Screw or SIM socket / other mechanical items (metal) for cellular mobile phone | 15% | 10% |
| 2 | 4016 99 90 | The following goods for use in manufacture of cellular mobile phones, namely:- (i) Microphone rubber case (ii) Sensor rubber case / sealing gasket including sealing gaskets/cases from rubbers like SBR, EPDM, CR, CS, silicone and all other individual rubbers or combination/combination of rubbers | – | 15% | 10% |
| 3 | 39 | The following goods for use in manufacture of cellular mobile phones:- (i) Battery cover (ii) Front cover (iii) Middle cover (iv) Main lens (v) Back cover | – | 10% | 10% |
| 4 | 39 or 73, as case may be | (vi) GSM Antenna/Antenna of any technology (vii) PU case/Sealing Gasket – Other articles of Polyurethane foam like sealing gaskets/case (viii) Sealing Gaskets/ Cases from PE, PP, EPS, PC and all other individual polymers or combination/combinations of polymers (xi) Other mechanical items of plastic | – | NA | 10% |
| 5 | 39 | The following goods for use in manufacture of cellular mobile phones: – (i) Conductive cloth (ii) LCD conductive foam (iii) LCD foam (iv) BT foam (v) Heat dissipation sticker battery cover (vi)Sticker-Battery slot (vii) Protective film for main lens (viii) Mylar for LCD FPC (ix) Film-front flash | – | 15% | 10% |
| 6 | 85389000 | Side key for use in manufacture of cellular mobile phones | 15% | 10% | |
| 7 | 85177990 | All goods for use in manufacture of cellular mobile phone: heading Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: | – | 15% | 10% |
The CBIC has further exempted the import duty on parts that are used in manufacture of inputs
as covered in above table.
Samyak Jain, Associate- Indirect Tax, SW India
