1. |
Extension of differential excise duty dispensation made available |
capacitor grade plastic film has been exempted. |
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to mobile handsets / tablet computers to specified electronic |
6. |
e-Readers: BCD at the rate of 7.5 % has been imposed on e- |
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equipment: The differential excise duty dispensation made |
Readers. BCD on raw materials or parts for use in manufacture |
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available to mobile handsets / tablet computers has been |
of e-Readers has been reduced to 5 %. |
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extended to the following electronic equipment. However, |
7. |
Magnetron for microwave ovens: BCD has been exempted on |
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these will be charged excise duty of 4 %( without input tax |
magnetron of up to 1.5KW used for the manufacture of |
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credit) while Countervailing Duty( CVD) on imports shall be |
domestic microwave ovens. |
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12.5 %. To enable this, parts, components, accessories and |
8. |
Telecommunication equipment: BCD exemption has been |
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subparts used for the manufacture of parts, components, |
withdrawn on the following specified telecommunication |
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accessories have also been exempted from Basic Customs |
equipment: |
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Duty( BCD), Excise Duty / CVD and Special Additional Duty of |
( a) Soft switches and Voice over Internet Protocol( VoIP) |
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Customs( SAD): |
equipment namely VoIP phones, media gateways, gateway |
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( I) Routers |
controllers and session border controllers; |
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( ii) Broadband modems |
( b) Optical Transport equipment; combination of one / more of |
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( iii) Set-top boxes for gaining access to internet |
Packet Optical Transport Product / Switch( POTP / POTS), |
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( iv) Set-top boxes for TV |
Optical Transport Network( OTN) products, and IP Radios; |
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( v) Digital Video Recorder( DVR) / Network Video Recorder |
( c) Carrier Ethernet Switch, Packet Transport Node( PTN) |
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( NVR) |
products, Multiprotocol Label Switching-Transport Profile |
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( vi) CCTV Camera / IP Camera |
( MPLS-TP) products; |
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( vii) Lithium-ion batteries( other than those for mobile |
( d) Multiple Input / Multiple Output( MIMO) and Long Term |
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handsets including cellular phones) |
Evolution( LTE) Products. |
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2. |
Mobile Handsets: To promote domestic value addition in |
9. |
Preform of Silica: BCD exemption has been withdrawn on |
mobile handsets, duty exemption has been withdrawn on |
Preform of Silica for the manufacture of telecommunication |
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charger / adapter, battery, and wired headsets for manufacture |
grade optical fibres or optical fibre cables. |
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of mobile handsets while excise duty structure on these items |
10. Sub-miniature fuses, micro fuses, resettable fuses and thermal |
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for supply to mobile handset manufacturers has been changed. |
fuses: BCD has been exempted on specified raw materials and |
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These will be charged excise duty of 2 %( without input tax |
capital goods for use in manufacture of sub-miniature fuses, |
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credit) while CVD on imports shall be 12.5 %. To enable this, |
micro fuses, resettable fuses and thermal fuses. |
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inputs, parts and sub-parts for the manufacture of these goods |
11. BLDC motors: BCD on Neodymium Magnet( before |
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have also been exempted from BCD, Excise Duty / CVD and |
Magnetization) [ 85051190 ] and Magnet Resin( Strontium |
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SAD. |
Ferrite compound / before formed, before magnetization) |
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3. |
Semiconductor wafer fabrication / LCD fabrication and ATMP units: |
[ 38249032 ] for use in manufacture of Brushless Direct Current |
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BCD and SAD have been exempted on machinery, electrical |
( BLDC) motors has been reduced from 7.5 % / 10 % to 2.5 %. |
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equipment, other instruments and their parts( except |
12. Simplification of Customs( Import of Goods at Concessional Rate |
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populated Printed Circuit Boards) for use in semiconductor |
of Duty for Manufacture of Excisable Goods) Rules: The existing |
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wafer fabrication / LCD fabrication and Assembly, Test, Marking |
Customs( Import of Goods at Concessional Rate of Duty for |
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and Packaging of semiconductor chips( ATMP) units. |
Manufacture of Excisable Goods) Rules, 1996 are being |
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4. |
Populated Printed Circuit Boards: To promote indigenous |
substituted with the Customs( Import of Goods at |
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manufacturing of Populated Printed Circuit Boards( PCBs), |
Concessional Rate of Duty for Manufacture of Excisable Goods) |
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exemption of SAD( of 4 %) on Populated PCBs for manufacture |
Rules, 2016 with a view to simplify the rules, including allowing |
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of personal computers( laptop or desktop) including tablet |
duty exemptions to importer / manufacturer based on selfcomputers |
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has been withdrawn and concessional SAD of 2 % |
declaration instead of obtaining permissions from the Central |
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on Populated PCBs for manufacture of mobile handsets / tablet |
Excise authorities. Need for additional registration is also being |
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computers has been imposed. |
done away with. The new Rules will be effective from |
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5. |
Capacitor grade polypropylene granules: BCD on capacitor |
01.04.2016. |
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grade polypropylene granules or resins for the manufacture of | |||