[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. 09/2024-Customs
New Delhi, the 30th January, 2024
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 amendment in the notification of the Government of India, 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) against S. No. 1, in column (4), for the entry, the entry “10%” shall be substituted;
(ii) after S. No. 1 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-
(1) | (2) | (3) | (4) | (5) |
“1A | Any Chapter | Inputs or parts for use in manufacture of goods mentioned at S. No. 1 above | Nil | 1”; |
(iii) after S. No. 6C and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-
(1) | (2) | (3) | (4) | (5) |
“6D | 39,
73 |
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 (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 (ix) SIM socket (x) Screw (xi) Other mechanical items of plastic (xii) Other mechanical items of metal |
10% | 1 |
6E | Any Chapter | Inputs or parts for use in manufacture of goods mentioned at S. No. 6D above | Nil | 1 |
6F | 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 |
10% | 1 |
6G | Any Chapter | Inputs or parts for use in manufacture of goods mentioned at S. No. 6F above | Nil | 1 |
6H | 8538 90 00 | Side key for use in manufacture of cellular mobile phones | 10% | 1 |
6I | Any Chapter | Inputs or parts for use in manufacture of goods mentioned at S. No. 6H above | Nil | 1 |
6J | 8517 79 90 | All goods for use in manufacture of cellular mobile phone | 10% | 1”; |
(iv) against S. No. 7, in column (3), items (viii), (x), (xi), (xxiv), and (xxvi) shall be omitted.
[F.No. CBIC-190354/190/2022-TRU Section-CBEC]
(Vikram Vijay Wanere)
Under Secretary
Note: – The principal notification No.50/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017 and last amended, vide notification No. 06/2023-Customs, dated the 1st February, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 71(E), dated the 1st February, 2023.