Home India Ministry of Finance In exercise of the powers conferred by sub section (1) of se...
Date: 30-Jan-2024 Category: Extra Ordinary State: Union Government Country: India

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)

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

**Executive Summary:** This document contains two notifications from the Department of Revenue, Ministry of Finance, amending previous customs notifications. The first notification No. 082024Customs, dated January 30, 2024, substitutes item (ii) and entries related to S. No. 377 and omits S. No. 377B and entries related to it in Notification No. 502017Customs. The second notification No. 092024Customs, dated January 30, 2024, amends Notification No. 572017Customs. **Key Points / Main Content:** **Notification No. 082024Customs (Amending Notification No. 502017Customs):** * Against S. No. 377, column 3, item (ii) is replaced with "Screw, SIM socket, or other mechanical items of Metal for cellular mobile phone". * S. No. 377B and associated entries are omitted. **Notification No. 092024Customs (Amending Notification No. 572017Customs):** * Against S. No. 1, column 4, the entry is substituted to '10'. * S. No. 1A is inserted after S. No. 1, related to inputs or parts for use in manufacture of goods mentioned at S. No. 1 above at Nil. * S. No. 6D is inserted after S. No. 6C, related to goods for use in manufacture of cellular mobile phones with a duty of 10%, including various covers, lenses, antennas, gaskets, SIM sockets, and mechanical items. * S. No. 6E is inserted relating to inputs or parts for use in manufacture of goods mentioned at S. No. 6D above at Nil. * S. No. 6F is inserted, relating to goods for use in manufacture of cellular mobile phones with a duty of 10%, including conductive cloth/foam, stickers, films, and other items. * S. No. 6G is inserted relating to inputs or parts for use in manufacture of goods mentioned at S. No. 6F above at Nil. * S. No. 6H is inserted relating to Side key for use in manufacture of cellular mobile phones with a duty of 10%. * S. No. 6I is inserted relating to inputs or parts for use in manufacture of goods mentioned at S. No. 6H above at Nil. * S. No. 6J is inserted relating to All goods for use in manufacture of cellular mobile phone with a duty of 10%. * Against S. No. 7, column 3, items viii, x, xi, xxiv, and xxvi are omitted. **Impact Analysis:** **Manufacturers of Cellular Mobile Phones:** * *Impact:* Changes in customs duties and item descriptions for specific components used in manufacturing cellular mobile phones. * *Action Required:* Review the updated list of items, duties, and conditions to ensure compliance and adjust sourcing/manufacturing strategies accordingly. **Importers/Exporters of Cellular Mobile Phone Components:** * *Impact:* Changes in import duties and classifications affecting the cost and procedures for importing/exporting specific components. * *Action Required:* Review the notification to understand the impact on duty rates for specific goods and ensure compliance with customs regulations. **Customs Officials:** * *Impact:* Need to implement the changes in duty structures and item classifications during customs clearance. * *Action Required:* Update internal systems and procedures to reflect the changes outlined in the notification and ensure correct application of duties.

Key Entities Referenced

Ministry of Finance: The government ministry responsible for financial matters, including revenue. Department of Revenue: A department within the Ministry of Finance. Customs Act, 1962: Indian legislation related to customs duties and regulations. Customs Tariff Act, 1975: Indian legislation related to customs tariffs. Central Government: The executive authority in India. New Delhi: The capital of India, where the notification was issued. G.S.R. 78E: A notification number related to the publication in the Gazette of India. VIKRAM VIJAY WANERE: Under Secretary, CBEC (Central Board of Indirect Taxes and Customs), signatory of the notification.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-30012024-251651 CG-DxLx-xEG-I3D0H0x1x2x0 24-251651 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 70] नई दिल्ली, मगं लिार, िनिरी 30, 2024/माघ 10, 1945 No. 70] NEW DELHI, TUESDAY, JANUARY 30, 2024/MAGHA 10, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल्ली 30 िनिरी, 2024 सख्ं या 08/2024-सीमािल्ु क सा.का.जन. 78(अ).—सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप धारा (1) और सीमािुल्क टैररफ अजधजनयम, 1975 (1975 का 51) की धारा 3 की उपधारा (12) द्वारा प्रित्त िजियों का प्रयोग करत े हुए, केन्‍द र सरकार, इस बात स े संतुष्ट होते हुए दक ऐसा करना िनजहत म ें आिश्यक ह,ै एतद्द्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 50/2017-सीमािुल्क, दिनांक 30 िून, 2017 जिसे सा.का.जन. संख्या 785 (अ), दिनांक 30 िून, 2017 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म ें प्रकाजित दकया गया था, म ें और आगे जनम्नजलजखत संिोधन करती ह,ै अथाता ् :- (i) क्रम संख्या 377 के समक्ष, कॉलम (3) म,ें मि (ii) एि ं उससे संबंजधत प्रजिजियों के जलए, जनम्न जलजखत को प्रजतस्ट्थाजपत दकया िाएगा:- 598 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] “(ii) सेलुलर मोबाईल फोन के स्ट्क्र ू, जसम साकेट या धात ु के अन्‍द य मैकेजनकल आइटम् स;” ; (ii) क्रम संख् या 377ख और उससे संबंजधत प्रजिजियों का लोप दकया िाएगा । [फा. स.ं सीबीआईसी-190354/190/2022-टीआरयू अनुभाग-सीबीईसी] जिक्रम जििय िानरे, अिर सजचि रटप्पणी: - मलू अजधसूचना संख् या 50/2017-सीमा िुल्क, दिनांक 30 िून, 2017 को सा.का.जन.स.ं 785(अ), दिनांक 30 िून, 2017 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म ें प्रकाजित दकया गया था और इसम ें अंजतम बार अजधसूचना संख्या 06/2024-सीमा िुल्क, दिनांक 29 िनिरी, 2024, जिसे सा.का.जन.स.ं 72(अ), दिनांक 29 िनिरी, 2024 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप खंड (i) म ें प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया था। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30th January, 2024 No. 08/2024-Customs G.S.R. 78(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 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. 50/2017-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. 785(E), dated the 30th June, 2017, namely :- In the said notification, in the Table, - (i) against S. No. 377, in column (3), for the item (ii) and the entries relating thereto, the following shall be substituted namely: - “(ii) Screw, SIM socket, or other mechanical items of Metal for cellular mobile phone;”; (ii) S. No. 377B and the entries relating thereto shall be omitted. [F. No. CBIC-190354/190/2022-TRU Section-CBEC] VIKRAM VIJAY WANERE, Under Secy. 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. 06/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 72(E), dated the 29th January, 2024.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 अजधसचू ना नई दिल्ली 30 िनिरी, 2024 सख्ं य ा 09/2024-सीमा िल्ु क सा.का.जन. 79(अ).— सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उपधारा (1) के तहत प्रित्त िजियों का प्रयोग करत े हुए, केन्‍द र सरकार, इस बात से संतुष्ट होते हुए दक ऐसा करना िनजहत में आिश्यक ह,ै एतद्द्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना संख् या 57/2017-सीमा िुल् क, दिनांक 30 िून, 2017, जिसे सा.का.जन. 798 (अ), दिनांक 30 िून, 2017 के तहत, भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप खंड (i) में प्रकाजित दकया गया था म ेंऔर आगे भी जनम्न जलजखत संिोधन करती ह,ै यथा :- उक्त अजधसूचना म,ें सारणी म,ें - (i) क्रम संख् या 1 के समक्ष, कॉलम (4) म,ें प्रजिजि के स्ट् थान पर, प्रजिजि “10%” प्रजतस्ट् थाजपत की िाएगी; (ii) क्रम संख् या 1 और उससे संबंजधत प्रजिजियों के पश् चात जनम्न जलजखत क्रम संख् या और प्रजिजियों को अंत:स्ट् थाजपत दकया िाएगा, यथा:- (1) (2) (3) (4) (5) “1क कोई पूिोक्त 1 म ें िर्णात माल के जिजनमााण म ेंउपयोग के जलए इनपटु या कुछ नहीं 1”; अध् याय पुि े (iii) क्रम संख् या 6ग और उससे संबंजधत प्रजिजियों के पश् चात जनम्न जलजखत क्रम संख् या और प्रजिजियों को अंत:स्ट्थ ाजपत दकया िाएगा, यथा:- (1) (2) (3) (4) (5) “6घ 39, सैलुलर मोबाइल फोन के जिजनमााण म ें उपयोग के जलए 10% 1 जनम्न जलजखत माल:- 73 (i) बैरी किर (ii) फ्रंट किर (iii) जमडल किर (iv) मुख्य लसस (v) बैक किर (vi) िीएसएम एन्‍द टीना/दकसी प्र्योगोजगकी का एन्‍द टीना (vii) पीयू केस/जसललंग गास्ट् केट – पालीयूरे थेन फोम की अन्‍द य िस्ट्त ुए,ं िैसे जसललंग गास्ट् केट/केस (viii) पीई, पीपी, ईपीएस, पीसी से जसललंग गास्ट् केट/केस और सभी अन्‍द य ्‍य जिक पालीमर या संयोिन/पालीमरों के संयोिन (ix) जसम साकेट4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (x) पेच (xi) प् लाजस्ट्टक की अन्‍द य यांजत्रक मि ें (xii) धातु की अन्‍द य यांजत्रक मि ें 6ड. कोई अध् याय पूिोक्त 6घ में िर्णात माल के जिजनमााण में उपयोग के कुछ नहीं 1 जलए इनपुट या पुि े 6च 39 सैलुलर मोबाइल फोन के जिजनमााण में उपयोग के जलए 10% 1 जनम्न जलजखत माल:- (i) कंडजक्टि क्ल ाथ (ii) एलसीडी कंडजक्टि फोम (iii) एलसीडी फोम (iv) बीटी फोम (v) हीट जडसीपैिन स्ट् टीकर बैटरी किर (vi) स्ट् टीकर बैटरी स्ट् लाट (vii) मुख्य लसस के जलए संरक्षा दफल् म (viii) एलसीडी एफपीसी के जलए माइलार (ix) दफल् म फ्रंट ्लैि 6छ कोई अध् याय पूिोक्त 6च में िर्णात माल के जिजनमााण में उपयोग के कुछ नहीं 1 जलए इनपुट या पुि े 6ि 8538 90 00 सैलुलर मोबाइल फोन के जिजनमााण में उपयोग के जलए 10% 1 साइड की 6झ कोई अध् याय पूिोक्त 6ि में िर्णात माल के जिजनमााण में उपयोग के कुछ नहीं 1 जलए इनपुट या पुि े 6ञ 8517 79 90 सैलुलर मोबाइल फोन के जिजनमााण में उपयोग के जलए 10% 1”; सभी माल (iv) क्रम संख् या 7 के समक्ष, कॉलम (3) म,ें मि (viii), (x), (xi), (xxiv), और (xxvi) का लोप दकया िाएगा । [फा. स.ं सीबीआईसी-190354/190/2022-टीआरयू अनुभाग-सीबीईसी] जिक्रम जििय िानरे, अिर सजचि नोट: -मूल अजधसूचना संख् या 57/2017-सीमा िुल् क, दिनाकं 30 िून, 2017 जिसे सा.का.जन. संख्या 798(अ), दिनांक 30 िून, 2017 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें प्रकाजित दकया गया था और इसम ें अंजतम बार अजधसूचना सख्ं या 06/2023-सीमा िुल्क, दिनांक 01 फरिरी, 2023, जिसे सा.का.जन. 71 (अ), दिनाकं 01 फरिरी, 2023 के तहत प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया ह ै।[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5 NOTIFICATION New Delhi, the 30th January, 2024 No. 09/2024-Customs G.S.R. 79(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 Nil 1”; S. No. 1 above (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, The following goods for use in manufacture of cellular 10% 1 mobile phones:- 73 (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 6E Any Chapter Inputs or parts for use in manufacture of goods mentioned at Nil 1 S. No. 6D above 6F 39 The following goods for use in manufacture of cellular 10% 1 mobile phones:- (i) Conductive cloth (ii) LCD conductive foam (iii) LCD foam (iv) BT foam (v) Heat dissipation sticker battery cover (vi) Sticker-Battery slot6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (vii) Protective film for main lens (viii) Mylar for LCD FPC (ix) Film-front flash 6G Any Chapter Inputs or parts for use in manufacture of goods mentioned at Nil 1 S. No. 6F above 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 Nil 1 S. No. 6H above 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 Secy. 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. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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