Phased Manufacturing
Program (PMP) for Inputs of Wearables and Hearable Scope of Coverage Enlarged
to Include Entire Chapter 85 and not just Heading 8544
[Notification No. 55/2023-Customs dated 14th September
2023]
Seeks
to amend notification no 11/2022-Customs and 12/2022-Customs in order to amend
entries relating to Phased Manufacturing Programmer for wearables and hearables.
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 further amendments
in the following notifications of the Government of India, Ministry of Finance (Department
of Revenue), specified in column (2) of the table below to the extent specified
in the corresponding entry in column (3) of the said table, namely: -
|
S. No. |
Notification number and Date |
Amendments |
|
(1) |
(2) |
(3) |
|
1. |
Notification No. 11/2022-Customs, dated the 1st February,
2022, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 85(E), dated
the 1st February, 2022. |
In the notification, in the Table, against serial number 9,- (i)
in
column (2), for the entry 8544, the entry 85 shall be substituted; (ii)
(ii)
in column (3), in the Explanation, after the word connector, the words or
wireless charging cable containing static converter and coil, shall be
inserted. |
|
2. |
Notification No. 12/2022-Customs, dated the 1st February,
2022, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 86(E), dated
the 1st February, 2022. |
In the notification, in the Table, against S. No. 7, in
column (2), for the entry, the entry 39, 40, 42, 73, 74, 85 shall be
substituted. |
[F. No. 190354/300/2021-TRU]
[SNo. 9 of Ntfn
11/2022-Customs as amended by 55/14.09.2023]
|
9. |
85 |
Charging cable
for wrist wearable devices
(commonly known
as smart watches) Explanation - For the
purposes of
this entry,
charging
cable for wrist wearable devices
means a USB cable containing
magnetic connector
or wireless charging cable containing static converter and coil, exclusively used for charging of
wrist wearable
devices. [Implementation from 1st
April, 2022 upto
31 March 2023 with IGCR
condition] |
Nil |
1 and
3 |
|
[Implementation
from 1st April,
2023 upto 31 March 2024 with IGCR
condition] |
5% |
1 and
4 |
||
|
[Implementation
from 1st April,
2024 upto 31 March 2025 with IGCR
condition] |
10% |
1 and
5 |
||
|
[Implementation
from 1st April,
2025 onwards with IGCR condition] |
15% |
1 and
6 |
[SNo. 7 of Ntfn
12/2022-Customs as amended by 55/14.09.2023]
|
7. |
39, 40, 42, 73, 74, 85 |
The following parts, components and accessories of hearable devices,
namely:- [Implementation from 1st April,
2022 upto 31 March 2023 with IGCR
condition] |
Nil |
1 and
4 |
|
[Implementation
from 1st April,
2023 upto 31 March 2024 with IGCR
condition] |
5% |
1 and
5 |
||
|
[Implementation
from 1st April,
2024 upto 31 March 2025 with IGCR
condition] |
10% |
1 and
6 |
||
|
[Implementation
from 1st April,
2025 onwards with IGCR condition] |
15% |
1 and
7 |
||
|
(i) Rubber parts |
||||
|
(ii) Plastic
parts |
||||
|
(iii) Screws |
||||
|
(iv) Magnets |
||||
|
(v) Connect parts |
||||
|
(vi) Earlaps |
||||
|
(vii) Mic Gaskets |
||||
|
(viii) Mic Membrane |
||||
|
(ix)
Ear hooks |
||||
|
(x)
Rotary Pin |
||||
|
(xi)
Wires |
||||
|
(xii) Earbud Button
Housing |
||||
|
(xiii) Speaker Cavities |
||||
|
(xiv)
Silicone fins |
||||
|
(xv)
Earmuffs |
||||
|
(xvi)
Ear shell |
||||
|
(xvii) Outer and inner moulds |
||||
|
(xviii) Right earbud upper housing |
||||
|
(xix)
Earcup/ Ear-Cushions |
||||
|
(xx)
Ear-gel |
||||
|
(xxi)
Neckband and Headband (wired
and moulded) |
||||
|
(xxii) Charging
case housing |
||||
|
(xxiii) Right
earbud driver sealing |
||||
|
(xxiv)
Earbud board masking EVA |
||||
|
(xxv)
Earbud bottom housing |
||||
|
(xxvi)
Revolving Shaft (Metal and
plastic) |
||||
|
(xxvii) Metal ear
shells |
||||
|
(xxviii) Copper foil. |