BCD on Mobile Handsets Raised to 15% from 10%

·     Microwaves - 20% from 10%

·     Petroleum Coke – 10% from 2.5%

·     LCD (Liquid Crystal Display), LED (Light Emitting Diode) or OLED (Organic LED) panels for manufacture of Television – 7.5% from Nil

·     Smart Meters – 15% from 10%

·     LED Lamps – 20% from 10%

[Customs Notification No. 91 dated 14 December 2017]

WHEREAS the Central Government on being satisfied that the import duty leviable on certain goods and parts thereof, falling under chapters 85, 90 and 94 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), should be increased and that circumstances exist which render it necessary to take immediate action.

NOW, therefore, in exercise of the powers conferred by sub-section (1) of section 8A of the said Customs Tariff Act, the Central Government, hereby directs that the First Schedule to the said Customs Tariff Act, shall be amended in the following manner, namely:-

In the First Schedule to the said Customs Tariff Act,-

(a)   in Section XVI, in Chapter 85, -

(i)

for the entry in column (4) occurring against the tariff item 8516 50 00, the entry "20%" shall be substituted;

Microwave ovens

(ii)

for the entry in column (4) occurring against the tariff items 8517 12 10 and 8517 12 90, the entry "15%" shall be substituted;

Telephones for cellular networks or for other wireless networks:

(iii)

for the entry in column (4) occurring against the tariff item 8521 90 90, the entry "15%" shall be substituted;

Other Video Recording Apparatus

(iv)

for the entry in column (4) occurring against the all the tariff items of sub-heading 8525 80, the entry "15%" shall be substituted;

Television cameras, digital cameras and video camera recorders:

(v)

for the entry in column (4) occurring against the tariff item 8528 71 00, the entry "20%" shall be substituted;

Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus:

Not designed to incorporate a video display or screen

(vi)

for the entry in column (4) occurring against all the tariff items of sub-heading 8528 72, the entry "20%" shall be substituted;

Television Sets

(vii)

for the entry in column (4) occurring against the tariff item 8539 50 00, the entry "20%" shall be substituted;

LED Lamps

(b)

in Section XVIII, in Chapter 90, for the entry in column (4) occurring against the all the tariff items of sub-heading 9028 30, the entry "15%" shall be substituted; and

Electricity Meters

(c)

in Section XX, in Chapter 94, for the entry in column (4) occurring against all the tariff items of heading 9405 the entry "20%" shall be substituted.

Lamps and Light Fittings …

[F.No.354/20/2017-TRU]

BCD Exemption on the above Items

[Customs Notification No. 92 dated 14 December 2017]

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 Customs Tariff Act, 1975 (51 of 1975), the Central Government 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. 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) serial number 158 and the entries relating thereto, shall be omitted;

(ii) after serial number 499 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

“499A

8521 90 90

All goods other than Digital video Recorder (DVR/ Network Video Recorder (NVR)

10%

-

-”;

(iii)     after serial number 502 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

“502A

8525 80

All goods other than CCTV Camera/IP camera

10%

-

-”;

(iv)     against serial number 514, for the entry in column (4), for the entry “Nil”, the entry “7.5%” shall be substituted;

(v)      after serial number 581 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

“581A

9028 30

All goods other than Smart Meter

10%

-

-”;

(vi)     after serial number 586 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

“586A

9405

All goods other than LED lamps

10%

-

-”.

[F.No.354/20/2017-TRU]