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withdrawn on the following specified telecommunication |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 | |||