## Policy Analysis Report: Amendment to Customs Notifications Regarding Flat Panel Display Modules
**1. Executive Summary:**
This report analyzes a notification issued by the Ministry of Finance, Department of Revenue, Government of India, dated November 25, 2022. This notification amends several existing customs notifications (specifically Notifications No. 73/2005, 151/2009, 46/2011, 53/2011 and 69/2011) related to the import of Flat Panel Display Modules (FPDM) or FPDMs without driver or control circuits for cellular mobile phones. The core purpose of these amendments appears to be adding specific tariff classifications (8524 11 00, 8524 12 00, and 8524 19 00) to the existing notifications, potentially altering the applicable customs duties.
**2. Introduction:**
This report aims to provide a detailed analysis of the notification issued by the Ministry of Finance, Department of Revenue on November 25, 2022, concerning amendments to existing customs notifications. The analysis is based solely on the provided text and focuses on understanding the nature and impact of these amendments.
**3. Policy Overview:**
* This notification constitutes an *amendment* to the following original policies:
* Notification No. 73/2005-Customs, dated the 22nd July, 2005
* Notification No. 151/2009-Customs, dated the 31st December, 2009
* Notification No. 46/2011-Customs, dated the 1st June, 2011
* Notification No. 53/2011-Customs, dated the 1st July, 2011
* Notification No. 69/2011-Customs, dated the 29th July, 2011
* **Core Objective(s):** The primary objective, inferred from the text, is to modify the tariff classification for imported "Flat Panel Display Modules or without driver or control circuit for cellular mobile phones" under the existing customs framework. While the *specific* reason isn't stated, the amendment adds tariff codes to existing notifications, which typically relates to adjusting import duties.
**4. Background and Rationale:**
Since this document outlines amendments, the rationale focuses on *why* these changes are likely being made. The addition of the tariff classifications 8524 11 00, 8524 12 00 and 8524 19 00 across multiple existing notifications suggests a targeted effort to either clarify or adjust the customs duties applied to these specific types of Flat Panel Display Modules (FPDMs). It can be inferred that there was a need to either:
* **Clarify existing ambiguities:** The current classifications may have been unclear on how to classify FPDMs or those without drivers or control circuits, leading to inconsistent application of duties.
* **Adjust duty rates:** The government might be aiming to either encourage or discourage the import of these components by changing the applied duty rates. The varying duty rates already present (0.0 in some cases) indicate that it is possible that the inserted classifications are subject to different rates than were previously applicable.
**5. Key Provisions / Changes:**
This section focuses on the *specific changes* introduced by the amendment.
* **Specific Parts Changed:** The amendments add new serial numbers and entries to the tables within the following notifications: 73/2005, 151/2009, 46/2011, 53/2011 and 69/2011.
* **New Rule/Provision:** The inserted entries add the following:
* A new serial number (e.g., 134A in Notification 73/2005)
* The Harmonized System (HS) codes 8524 11 00, 8524 12 00, and 8524 19 00.
* A description: "Flat Panel Display Modules or without driver or control circuit for cellular mobile phones."
* The current duty rates where shown, are indicated as 0.0 for some notifications.
* **Effect of the Change:** This change effectively assigns specific tariff classifications to the described FPDMs. This will now dictate the customs duties applicable to these items upon import. The pre-existing duty rates are unchanged by this act, but any duty rates not previously specified would now fall under the new classification, including any differential treatment such as 0.0 duty rates.
**6. Target Audience and Stakeholders:**
Based on the text, the directly affected stakeholders are:
* **Importers of Flat Panel Display Modules:** Companies that import these components, especially those used in cellular mobile phones, will be subject to the new tariff classifications.
* **Manufacturers of Cellular Mobile Phones:** Companies that rely on imported FPDMs for their production.
* **Customs Officials:** The officials responsible for classifying and levying duties on imported goods.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency:** The Department of Revenue, Ministry of Finance, is the responsible agency.
* **Timelines/Procedures:** The notification comes into effect on the date of its issuance (November 25, 2022). Customs officials will need to classify imported FPDMs according to the newly added HS codes. No specific procedures are detailed in the text, but standard customs procedures will apply.
* The implementation specifically concerns how imported goods are classified and what duties are applied from the date of effect. The change necessitates accurate classification of FPDMs.
**8. Expected Outcomes / Impact of Changes:**
* The likely intended outcome of this amendment is to streamline customs procedures for FPDMs and provide clarity on the applicable duties.
* The potential impacts include:
* **Increased clarity:** Reduced ambiguity in tariff classification, leading to more consistent duty application.
* **Revenue implications:** Depending on whether the duty rates are amended or the same, the government's customs revenue from FPDM imports might increase or decrease.
* **Trade implications:** Changes in duty rates could affect the competitiveness of domestically produced cellular mobile phones.
**9. Conclusion:**
The notification issued on November 25, 2022, amends existing customs notifications to specifically include tariff classifications for Flat Panel Display Modules or those without drivers or control circuits for cellular mobile phones. This amendment aims to clarify customs procedures and likely affects the applicable import duties on these components. The accurate classification of these modules will be crucial for importers and customs officials. This change is significant because it directly impacts the cost of imported components used in mobile phone manufacturing and, consequently, the competitiveness of the domestic mobile phone industry.
Key Entities Referenced
New Delhi: Place of Notification issuance.
Ministry of Finance: The ministry under which the Department of Revenue operates.
Department of Revenue: The department responsible for issuing the notification.
Customs Act, 1962: The Act under which the powers are conferred to issue the notification.
Central Government: The entity issuing the directive in the notification.
Notification No. 732005: A customs notification being amended.
Notification No. 1512009: A customs notification being amended.
Notification No. 462011: A customs notification being amended.
Notification No. 532011: A customs notification being amended.
Notification No. 692011: A customs notification being amended.
Flat Panel Display Modules: Goods mentioned in the amendment
Mayapuri, New Delhi: Location of the Government of India Press.
Delhi: Location of the Controller of Publications.
Vikram Vijay Wanere: Under Secretary.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-25112022-240585
xxxGIDHxxx
CG-DL-E-25112022-240585
xxxGIDExxx
ऄसाधारण
EXTRAORDINARY
भाग II—खण् ड 3—ईप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 757] नइ ददल्ली, िुक्रिार, निम्ब र 25, 2022/ऄग्रहायण 4, 1944
No. 757] NEW DELHI, FRIDAY, NOVEMBER 25, 2022/AGRAHAYANA 4, 1944
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
ऄजधसचू ना
नइ ददल्ली, 25 निम्बर, 2022
स.ं 61/2022-सीमािल्ु क
सा.का.जन. 848(ऄ).—सीमा िुल्क ऄजधजनयम, 1962 (1962 का 52) की धारा 25 की ईप-धारा (1) के तहत
प्रदत्त िजियों का प्रयोग करत े हुए, केन्द र सरकार, आस बात से संतुष्ट होत े हुए, दक ऐसा करना िनजहत म ें अिश्यक ह,ै
एतद्द्वारा, जनदेि दते ी ह ै दक नीचे दी गइ सारणी के कॉलम (2) में यथा-जिजनर्ददष् ट भारत सरकार, जित् त मंत्रालय (रािस्ट् ि
जिभाग) की प्रत् यके ऄजधसूचना क को ईक्त सारणी के कॉलम (3) की तत्स ंबंधी प्रजिजम में यथा-जिजनर्ददष् ट तरीके से संिोधन
दकया िाएगा, यथा:-
क्र.सख्ं य ा ऄजधसचू ना सख्ं य ा तथा सिं ोधन
तारीख
(1) (2) (3)
1. ऄजधसचू ना सख्ं य ा ईक् त ऄजधसूचना में, सारणी में, क्रम संख्य ा 134 और तत्संबंधी प्रजिजमयों के पश्चात्,
73/2005-सीमा िल्ु क, जनम्नजलजखत क्रम संख्य ा और प्रजिजमयों को ऄन्दतः स्ट्थाजपत दकया िाएगा, यथाः-
ददनांक 22 िुलाइ, 2005,
“134क 8524 11 00 या सेल्यूलर मोबाआल फोनों के फ्लैट पैनल प्रदिशन
जिसे सा.का.जन. 498(ऄ),
8524 12 00 या मॉड्यल्ू स जिनमें ड्राआिर या जनयंत्रण पररपथ न
ददनांक 22 िुलाइ, 2005
8524 19 00 हो” ।
7864 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
के तहत भारत के रािपत्र
में प्रकाजित दकया गया था।
2. ऄजधसूचना संख्य ा ईक् त ऄजधसूचना में, सारणी में, क्रम संख्य ा 68 और तत्संबंधी प्रजिजमयों के पश्चात्,
151/2009-सीमािुल् क, जनम्नजलजखत क्रम संख्य ा और प्रजिजमयों को ऄन्दतः स्ट्थाजपत दकया िाएगा, यथाः-
ददनांक 31 ददसम्बर,
2009 जिसे सा.का.जन.
“68क 8524 11 00 या सेल्यूलर मोबाआल फोनों के फ्लैट पैनल प्रदिशन
942(ऄ), ददनांक 31
8524 12 00 या मॉड्यल्ू स जिनमें ड्राआिर या जनयंत्रण पररपथ न
ददसम्बर, 2009 के तहत
8524 19 00 हो” ।
भारत के रािपत्र में
प्रकाजित दकया गया था।
3. ऄजधसूचना संख्य ा ईक् त ऄजधसूचना म,ें सारणी म,ें क्रम संख्य ा 1382 और तत्संबंधी प्रजिजमयों के पश्चात ्
46/2011-सीमािुल् क, जनम्नजलजखत क्रम संख्य ा और प्रजिजमयों को ऄन्दतः स्ट्थाजपत दकया िाएगा, यथाः-
ददनांक 01 िून, 2011
जिसे सा.का.जन. 423(ऄ),
“1382क 8524 11 सेल्यूलर मोबाआल फोनों के 0.0 0.0” ।
ददनांक 01 िून, 2011 के
00 या 8524 फ्लैट पैनल प्रदिशन
तहत भारत के रािपत्र में
12 00 या मॉड्यल्ू स जिनमें ड्राआिर
प्रकाजित दकया गया था।
8524 19 या जनयंत्रण पररपथ न हो
00
4. प्रधान ऄजधसूचना संख्य ा ईक् त ऄजधसूचना म,ें सारणी म,ें क्रम संख्य ा 1423 और तत्संबंधी प्रजिजमयों के पश्चात ्
53/2011-सीमािुल् क, जनम्नजलजखत क्रम संख्य ा और प्रजिजमयों को ऄन्दतः स्ट्थाजपत दकया िाएगा, यथाः-
ददनांक 01 िुलाइ, 2011
जिसे सा.का.जन. संख्या
“1423क 8524 11 00 या सेल्यूलर मोबाआल फोनों के फ्लैट 0.0” ।
499(ऄ), ददनांक 01
8524 12 00 या पैनल प्रदिशन मॉड्यल्ू स जिनम ें
िुलाइ, 2011 के तहत
8524 19 00 ड्राआिर या जनयंत्रण पररपथ न हो
भारत के रािपत्र में
प्रकाजित दकया गया था। ।
5. प्रधान ऄजधसचू ना सख्ं य ा ईक् त ऄजधसूचना में, सारणी में, क्रम संख्य ा 680 और तत्संबंधी प्रजिजमयों के पश्चात्
69/2011-सीमा िल्ु क, जनम्नजलजखत क्रम संख्य ा और प्रजिजमयों को ऄन्दतः स्ट्थाजपत दकया िाएगा, यथाः-
ददनांक 29 िुलाइ, 2011
जिसे सा.का.जन. 593(ऄ),
680क 8524 11 00 या 8524 सेल्यूलर मोबाआल फोनों के 0.0” ।
ददनांक 29 िुलाइ, 2011
12 00 या 8524 19 00 फ्लैट पैनल प्रदिशन
के तहत भारत के रािपत्र
मॉड्यल्ू स जिनमें ड्राआिर
में प्रकाजित दकया गया था।
या जनयंत्रण पररपथ न हो
।
[फा. स.ं सीबीअइसी-190341/39/2022-टीअरयू ऄनुभाग-सीबीइसी]
जिक्रम जििय िानरे, ऄिर सजचि
नोट:-
1. प्रधान ऄजधसूचना संख् या 73/2005-सीमा िुल् क, ददनांक 22 िुलाइ, 2005, को सा.का.जन. 498(ऄ), ददनांक 22
िुलाइ, 2005 के तहत भारत के रािपत्र, ऄसाधारण के भाग II, खंड 3, ईपखंड (i) म ें प्रकाजित दकया गया था
और आसमें ऄंजतम बार ऄजधसचू ना संख् या 23/2022-सीमािुल्क, ददनांक 30 ऄप्रलै , 2022 जिसे सा.का.जन.
326(ऄ), ददनांक 30 ऄप्रैल, 2022 के तहत भारत के रािपत्र, ऄसाधारण, के भाग II, खंड 3, ईपखंड (i) म ें
प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया ह।ै[भाग II—खण् ड 3(i)] भारत का रािपत्र : ऄसाधारण 3
2. प्रधान ऄजधसूचना संख् या 151/2009-सीमािुल् क, ददनांक 31 ददसम्बर, 2009 को सा.का.जन. 942(ऄ), ददनांक
31 ददसम्बर, 2009 के तहत भारत के रािपत्र, ऄसाधारण, के भाग II, खंड 3, ईपखंड (i) म ें प्रकाजित दकया गया
था और आसमें ऄंजतम बार ऄजधसूचना संख् या 60/2021-सीमािुल्क, ददनांक 30 ददसम्बर, 2021 जिसे सा.का.जन.
917(ऄ), ददनांक 30 ददसम्बर, 2021 के तहत भारत के रािपत्र, ऄसाधारण, के भाग II, खंड 3, ईपखंड (i) म ें
प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया ह।ै
3. प्रधान ऄजधसूचना संख् या 46/2011-सीमािुल् क, ददनांक 01 िून, 2011 को सा.का.जन. 423(ऄ), ददनांक 01
िून, 2011 के तहत भारत के रािपत्र, ऄसाधारण, के भाग II, खंड 3, ईपखंड (i) में प्रकाजित दकया गया था और
आसमें ऄंजतम बार ऄजधसूचना संख् या 23/2022-सीमािुल्क, ददनांक 30 ऄप्रलै , 2022 जिसे सा.का.जन. 326(ऄ),
ददनांक 30 ऄप्रलै , 2022 के तहत भारत के रािपत्र, ऄसाधारण, के भाग II, खंड 3, ईपखंड (i) म ें प्रकाजित दकया
गया था, के द्वारा संिोधन दकया गया ह।ै
4. प्रधान ऄजधसूचना सख्ं या 53/2011-सीमािुल् क, ददनांक 01 िुलाइ, 2011 को सा.का.जन. संख्या 499(ऄ),
ददनांक 01 िुलाइ, 2011 के तहत भारत के रािपत्र, ऄसाधारण, के भाग II, खंड 3, ईपखंड (i) में प्रकाजित
दकया गया था और आसम ें ऄंजतम बार ऄजधसूचना संख् या 23/2022-सीमािुल्क, ददनांक 30 ऄप्रैल, 2022 जिस े
सा.का.जन. 326(ऄ), ददनांक 30 ऄप्रैल, 2022 के तहत भारत के रािपत्र, ऄसाधारण, के भाग II, खंड 3, ईपखंड
(i) म ें प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया ह।ै
5. प्रधान ऄजधसूचना संख् या 69/2011-सीमा िुल् क, ददनांक 29 िुलाइ, 2011 को सा.का.जन. 593(ऄ), ददनांक 29
िुलाइ, 2011 के तहत भारत के रािपत्र, ऄसाधारण के भाग II, खंड 3, ईपखंड (i) म ें प्रकाजित दकया गया था
और आसमें ऄंजतम बार ऄजधसचू ना संख् या 23/2022-सीमािुल्क, ददनांक 30 ऄप्रलै , 2022 जिसे सा.का.जन.
326(ऄ), ददनांक 30 ऄप्रैल, 2022 के तहत भारत के रािपत्र, ऄसाधारण, के भाग II, खंड 3, ईपखंड (i) म ें
प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया ह।ै
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 25th November, 2022
No. 61/2022-Customs
G.S.R. 848(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, being satisfied that it is necessary in the public
interest so to do, hereby directs that each of the following notifications of the Government of India,
Ministry of Finance (Department of Revenue), specified in column (2) of the Table below shall be amended
in the manner specified in the corresponding entry in column (3) of the said Table, namely: -
TABLE
Sl. No. Notification number and Amendments
Date
(1) (2) (3)
1. Notification No. 73/2005- In the said notification, in the Table, after serial number 134 and the
Customs, dated the 22nd July, entries relating thereto, the following serial number and entries shall be
2005, published in the Official inserted, namely: -
Gazette, vide, G.S.R. 498(E),
“134A 8524 11 00 or F l a t Panel Display Modules
dated the 22nd July, 2005.
8524 12 00 or w i t h o u t d river or control circuit for
8524 19 00 cellular mobile phones”.
2. Notification No. 151/2009- In the said notification, in the Table, after serial number 68 and the
Customs, dated the entries relating thereto, the following serial number and entries shall be
31st December, 2009, published inserted, namely: -
in the Official Gazette, vide,
“68A 8524 11 00 or Flat Panel Display Modules
G.S.R. 942(E), dated the
8524 12 00 or without driver or control circuit for
31st December, 2009
8524 19 00 cellular mobile phones”.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
3. Notification No. 46/2011- In the said notification, in the Table, after serial number 1382 and the
Customs, dated the 1st June, entries relating thereto, the following serial number and entries shall be
2011, published in the Official inserted, namely: -
Gazette, vide, G.S.R. 423 (E),
“1382A 8524 11 00 or Flat Panel Display 0.0 0.0”.
dated the 1st June, 2011.
8524 12 00 or Modules without driver
8524 19 00 or control circuit for
cellular mobile phones
4. Notification No. 53/2011- In the said notification, in the Table, after serial number 1423 and the
Customs, dated the 1st July, entries relating thereto, the following serial number and entries shall be
2011, published in the Official inserted, namely: -
Gazette, vide, G.S.R. 499(E),
“1423A 8524 11 00 or F l a t P a n e l Display Modules 0.0”.
dated the 1st July, 2011.
8524 12 00 or w i t h o u t d r i ver or control
8524 19 00 circuit for cellular mobile
phones
5. Notification No. 69/2011- In the said notification, in the Table, after serial number 680 and the
Customs, dated the 29th July, entries relating thereto, the following serial number and entries shall be
2011, published in the Official inserted, namely: -
Gazette, vide, G.S.R. 593(E),
“680A 8524 11 00 or F l a t P a n e l Display Modules 0.0”.
dated the 29th July, 2011.
8524 12 00 or w i t h o u t d river or control
8524 19 00 circuit for cellular mobile
phones
[F. No. CBIC-190341/39/2022-TRU Section-CBEC]
VIKRAM VIJAY WANERE, Under Secy.
Note:
1. The principal notification No.73/2005-Customs, dated the 22nd July, 2005 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 498(E),
dated the 22nd July, 2005 and was last amended by notification No. 23/2022-Customs, dated the
30th April, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide, number G.S.R. 326(E), dated the 30th April, 2022.
2. The principal notification No. 151/2009-Customs, dated the 31st December, 2009 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 942(E),
dated the 31st December, 2009 and was last amended by notification No. 60/2021-Customs, dated
the 30th December, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide, number G.S.R. 917(E), dated the 30th December, 2021.
3. The principal notification No. 46/2011-Customs, dated the 1st June, 2011 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 423(E),
dated the 1st June, 2011 and was last amended by notification No. 23/2022-Customs, dated the
30th April, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide, number G.S.R. 326(E), dated the 30th April, 2022.
4. The principal notification No. 53/2011-Customs, dated the 1st July, 2011 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 499(E),
dated the 1st July, 2011 and was last amended by notification No. 23/2022-Customs, dated the
30th April, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide, number G.S.R. 326(E), dated the 30th April, 2022.
5. The principal notification No. 69/2011-Customs, dated the 29th July, 2011 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 593(E),
dated the 29th July, 2011 and was last amended by notification No. 23/2022-Customs, dated the
30th April, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide, number G.S.R. 326(E), dated the 30th April, 2022.
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