**Executive Summary**
The Ministry of Finance issued Notification No. 25/2026-Customs on July 8, 2026, amending the principal notification No. 45/2025-Customs. The amendment introduces a "Nil" customs duty rate for specific components used in manufacturing display assemblies for automotive, medical, and industrial applications. This provision is temporary and will remain in effect until March 31, 2029.
**Key Points / Main Content**
**New Tariff Entry**
* A new serial number, 296A, is inserted into Table I of the principal notification No. 45/2025-Customs.
* The entry applies to goods falling under HS codes 3919 90 90 or 8529 90 90.
**Eligible Components and End-Use**
* The exemption applies to specific goods used in the manufacture of display assemblies (under heading 8524) for automotive, medical, or industrial applications.
* Qualifying components include:
* (i) Cell
* (ii) Flexible Printed Circuit Assembly (FPCA)
* (iii) Backlight Unit
* (iv) Frame
* (v) Anisotropic Conductive Film (ACF)
**Exclusions from Exemption**
* The notification explicitly excludes display assemblies used for the following:
* Cellular mobile phones or wrist-wearable devices (smartwatches).
* Liquid Crystal Display (LCD) or Backlight for LCD of smart meters.
* LCD and Light Emitting Diode (LED) TV panels.
* Interactive Flat Panel Display (IFPD) Modules.
**Validity and Deadlines**
* The Nil duty rate for these specific entries is subject to a sunset clause.
* The provision shall have no effect after March 31, 2029.
**Impact Analysis**
**Manufacturers of Automotive, Medical, and Industrial Display Assemblies**
**Impact**
These manufacturers will benefit from a 0% (Nil) customs duty on essential raw materials and components (Cells, FPCA, etc.), potentially reducing production costs.
**Action Required**
Manufacturers must ensure that imported components are utilized strictly for the specified industries and comply with heading 8524 manufacturing requirements.
**Importers of Electronic Components**
**Impact**
Importers of goods under HS codes 3919 90 90 and 8529 90 90 must distinguish between components intended for exempted industrial uses and those for excluded consumer electronics (e.g., mobile phones or TVs).
**Action Required**
Importers must correctly classify shipments and provide necessary documentation to prove the end-use of the components to claim the Nil duty rate.
**Customs Authorities**
**Impact**
Authorities are responsible for enforcing the new entry and ensuring that the Nil duty is not applied to components intended for excluded categories like smartphones and televisions.
**Action Required**
Update internal tariff systems and verification protocols to reflect the insertion of S. No. 296A and its specific exclusions.
Key Entities Referenced
Customs Act, 1962: The primary legislation under which the Central Government exercises powers to grant exemptions from customs duties in the public interest.
Customs Tariff Act, 1975: The law providing the authority to levy and regulate tariff rates and additional duties on imported goods.
Notification No. 45/2025-Customs: The principal policy document being amended to include new customs duty exemptions for specific components used in manufacturing display assemblies.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-08072026-274288
CG-DxLx-xEG-I0D8H0x7x2x0 26-274288
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 542] नई दिल्ली, बुधिार, िुलाई 8, 2026/आषाढ 17, 1948
No. 542] NEW DELHI, WEDNESDAY, JULY 8, 2026/ASHADHA 17, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 8 िुलाई, 2026
स.ं 25/2026-सीमािल्ु क
सा.का.जन. 600(अ).— केंद्रीय सरकार, सीमाशुल्क अधिधियम, 1962 (1962 का 52) की िारा 25 की उपिारा
(1) तथा सीमा िुल्क टैररफ अजधजनयम, 1975 (1975 का 51) की धारा 3 की उप-धारा (12) द्वारा प्रदत्त शधियों का प्रयोग
करते हुए, यह समािाि हो जािे पर कक लोकधहत म ें ऐसा करिा आवश्यक ह,ै सा.का.धि. स.ं 781(अ), तारीख 24 अिूबर,
2025 द्वारा भारत के राजपत्र, असािारण, भाग II, खडं 3, उप-खडं (i) म ें प्रकाधशत भारत सरकार के धवत्त मंत्रालय
(राजस्व धवभाग) की अधिसूचिा स.ं 45/2025-सीमाशुल्क, तारीख 24 अिूबर, 2025, म ेंधिम्नधलधखत और संशोिि करती
ह,ै अर्ाात:् -
5153 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
उि अधिसूचिा की सारणी I म,ें क्रम स.ं 296 और उससे संबंधित प्रधवधियों के पश्चात,् धिम्नधलधखत क्रम सं. और
प्रधवधियां अंतःस्र्ाधपत की जाएंगी, अर्ाता ्:-
(1) (2) (3) (4) (5) (6)
“296क. 3919 90 90 धिम्नधलधखत माल, जो ऑटोमोटटव, धचककत्सा या औद्योधगक अिुप्रयोगों शून्य - 3”।
या के धलए शीर्ा 8524 के अिीि आिे वाली धडस््ल े असेम्बधलयों के
8529 90 90 धवधिमााण म ें उपयोग के धलए ह,ै अर्ाात:् -
(i) सले ;
(ii) फ्लेधससबल प्प्रंटेड सर्काट असेम्बली (एफपीसीए);
(iii) बैकलाइट यूधिट;
(iv) फ्रेम;
(v) एधिसोट्रॉधपक कंडधसटव कफल्म (एसीएफ) ।
स्पिीकरण.- इस प्रधवधि के प्रयोजिों के धलए, ऑटोमोटटव, धचककत्सा
या औद्योधगक अिुप्रयोगों के धलए धडस््ल े असेम्बधलयों म ें धिम्नधलधखत
सधम्मधलत िहीं होंग,े अर्ाता ्:-
(i) सेलुलर मोबाइल फोि या कलाई म ें पहिे जाि े वाल े
उपकरणों (आमतौर पर स्माटा वॉच के िाम स े जािा
जाता ह)ै की धडस््ल े असम्े बली;
(ii) स्माटा मीटरों के धलकिड कक्रस्टल धडस््ले (एलसीडी) या
एलसीडी के धलए बैक लाइट;
(iii) एलसीडी और लाइट एधमटटंग डायोड (एलईडी) टीवी
पैिल;
(iv) इंटरैधसटव फ्लैट पैिल धडस््ल े (आईएफपीडी) मॉड्यलू :
परंत ु इस क्रम स.ं म ें अंतर्वाि कोई बात 31 माच,ा 2029 के पश्चात ्
प्रभावी िहीं होगी।
[फा. स.ं 190354/81/2026-टीआरयू]
धीरि िमाा, अिर सजचि
रटप्पण:- मूल अजधसूचना स.ं 45/2025-सीमािुल्क, तारीख 24 अक्तूबर, 2025, भारत के रािपत्र, असाधारण, भाग II,
खंड 3, उप-खंड (i) म ें सा.का.जन. स.ं 781(अ), तारीख 24 अक्तूबर, 2025 द्वारा प्रकाजित की गई थी और
सा.का.जन. स.ं 358(अ), तारीख 12 मई, 2026 द्वारा अजधसूचना स.ं 15/2026-सीमािुल्क, तारीख 12 मई,
2026 द्वारा अंजतम बार संिोजधत की गई थी।[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 8th July, 2026
No. 25/2026-Customs
G.S.R. 600(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
amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.
45/2025-Customs, dated the 24th October, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R. 781(E), dated the 24th October, 2025, namely: -
In the said notification, in TABLE I, after S. No. 296 and the entries relating thereto, the following S. No.
and entries shall be inserted, namely: -
(1) (2) (3) (4) (5) (6)
“296A. 3919 90 90 or The following goods for use in the manufacture of display Nil - 3”.
8529 90 90 assemblies (falling under heading 8524) for automotive,
medical or industrial applications, namely: -
(i) Cell;
(ii) Flexible Printed Circuit Assembly (FPCA);
(iii) Backlight Unit;
(iv) Frame;
(v) Anisotropic Conductive Film (ACF).
Explanation. - For the purposes of this entry, display
assemblies for automotive, medical or industrial applications
shall not include, -
(i) Display assembly of cellular mobile phones or wrist
wearable devices (commonly known as smart
watches);
(ii) Liquid Crystal Display (LCD) or Back light for LCD
of smart meters;
(iii) LCD and Light Emitting Diode (LED) TV panels;
(iv) Interactive Flat Panel Display (IFPD) Module:
Provided that nothing contained in this S. No. shall have
effect after 31st March, 2029
[F. No. 190354/81/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note: -The principal notification No. 45/2025-Customs, dated the 24th October, 2025, was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 781(E), dated the 24th October, 2025,
and was last amended vide notification No. 15/2026-Customs, dated the 12th May, 2026 vide number
G.S.R. 358(E), dated the 12th May, 2026.
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.