BCD Exempted on Display Assemblies for Automotive, Medical or Industrial Applications Subject to IGCR

Ø Exemption Valid till 31st March, 2029

Ø Condition No. 3: If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022.

Ø Display for Mobiles, Flat Panel, V Panels and Smart Meters not covered

[Notification No. 25/2026-Customs dated 8 July, 2026]

Seeks to amend Notification No. 45/2025-Customs dated 24.10.2025 so as to provide BCD exemption on specified goods used in the manufacture of display assemblies falling under heading 8524 for automotive, medical or industrial applications, subject to specified conditions.

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) 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 8529 90 90	The following goods for use in the manufacture of display 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	Nil	-	3”.

[F. No. 190354/81/2026-TRU]