S.No.

Chapter or Heading or Sub-heading or tariff item

Description of goods

Standard rate

Condition No.

(1)

(2)

(3)

(4)

(5)

1.

4016 99 90

The following goods for use in manufacture of cellular mobile phones, namely :-

(i) Microphone Rubber Case

(ii) Sensor Rubber Case / Sealing Gasket including sealing gaskets / cases from Rubbers like SBR, EPDM, CR, CS, Silicone and all other individual rubbers or combination / combination of rubbers

10%

1

Any Chapter

Inputs or parts for use in manufacture of goods mentioned at S. No. 1 above

4.

8517 14 00

Telephones for other wireless networks, other than cellular  networks

Nil

-

5.

8517 71 00 or 8517 79 90

(a) All goods other than the parts of cellular mobile phones or wrist wearable devices (commonly known as smart watches)

(b) Inputs or sub-parts for use in manufacture of parts mentioned at (a) above

Nil

-

*(b) Inputs or parts for use in manufacture of items mentioned at (a) above

(c) Inputs or sub-parts for use in manufacture of parts mentioned at (b) above

Nil

Nil

1

1

(b) Inputs or parts for use in manufacture of items mentioned at (a) above

 (c) Inputs or sub-parts for use in manufacture of parts mentioned at (b) above

Nil

Nil

1

1]^helldod]

¹[5F.

15%

-]

(a) Inputs or parts for use in manufacture of Printed Circuit Board Assembly (PCBA) of cellular mobile phones

(b) Inputs or sub-parts for use in manufacture of parts mentioned at (a) above

“Provided that nothing contained in the entries mentioned at items (a) and (b) shall apply to the following goods, namely: -
(i) connectors;
(ii) microphones;
(iii) receivers;
(iv) speaker;
(v) SIM socket
(vi) metal shield

⁴[Nil]

^[helldodold[2.5%]^helldod]

⁴[Nil]

^[helldodold[2.5%]^helldod]

1

(a) Inputs or parts, other than camera lens, for use in manufacture of Camera Module of cellular mobile phones

(b) Inputs or sub-parts for use in manufacture of parts mentioned at (a) above

⁴[Nil]

^[helldodold[2.5%]^helldod]

⁴[Nil]

^[helldodold[2.5%]^helldod]

1

6BA.

Nil

Nil

1

1

(a) Inputs or parts for use in manufacture of Connectors of cellular mobile phones

 (b) Inputs or sub-parts for use in manufacture of parts mentioned at (a) above

⁴[Nil]

^[helldodold[2.5%]^helldod]

⁴[Nil]

^[helldodold[2.5%]^helldod]

1

⁴[Any Chapter]

^[helldodold[²[39, 40, 70, 73, 76]^helldod]

^[helldodold[39, 73]^helldod]

The following goods for use in manufacture of cellular mobile phones:-

(i) Battery cover
(ii) Front cover
(iii) Middle cover
(iv) Main lens
(v) Back cover
(vi) GSM Antenna/Antenna of any technology
(vii) PU case/Sealing Gasket - Other articles of Polyurethane foam like sealing gaskets/case
(viii) Sealing Gaskets/ Cases from PE, PP, EPS, PC and all other individual polymers or combination/combinations of polymers
(ix) SIM socket
(x) Screw
(xi) Other mechanical items of plastic
(xii) Other mechanical items of metal

Any Chapter

²[39, 40,]

^[helldodold[39]^helldod]

(i) Conductive cloth
(ii) LCD conductive foam
(iii) LCD foam
(iv) BT foam
(v) Heat dissipation sticker battery cover
(vi) Sticker-Battery slot
(vii) Protective film for main lens
(viii) Mylar for LCD FPC
(ix) Film-front flash

Any Chapter

8538 90 00

Any Chapter

8517 79 90

7.

Any Chapter

Inputs or raw material for use in manufacture of following parts of Cellular mobile phones;

(iii) Wired Headset

(xxix) Microphone and Receiver

(xxxi) USB Cable

(xxxii) Fingerprint reader/Scanner

⁴[Nil]

^[helldodold[2.5%]^helldod]

1

Any Chapter

(i) Other machines capable of connecting to an automatic data processing machine or to a network (8443 32 90)

(ii) Ink cartridges, with print head assembly (8443 99 51)

(iii) Ink cartridges, without print head assembly (8443 99 52)

(iv) Ink spray nozzle (8443 99 53)

1

(i) Heat Dissipation Sticker Battery Cover

(ii) Sticker-Battery Slot

(iii) Protective Film for main Lens

(iv) Mylar for LCD FPC

(v) Film-Front Flash

(a) charger or power adapter;

(b) solar inverter

13A

8504 90 90

10%

-

3919 90 90,

8504 90 10,

8544 11 10,

8544 49 99

8504 40

Charger or Adapter of cellular mobile phone

15%

-]

(i) Microphone; and

(ii) Receiver

All goods other than the following goods, namely: -
(a) Wrist wearable devices (commonly known as smart watches) and other smart wearable devices including smart rings, shoulder bands, neck bands or ankle bands 
(b) Optical transport equipment;
(c) Combination of one or more of Packet Optical Transport Product or Switch (POTP or POTS);
(d) Optical Transport Network (OTN) products;
(e) IP Radios;
(f) Soft switches and Voice over Internet Protocol (VoIP) equipment, namely, VoIP phones, media gateways, gateway controllers and session border controllers;

⁴[(g) Packet Transport Node (PTN) products, Multiprotocol Label Switching-Transport Profile (MPLS-TP) products]

^[helldodold[(g) Carrier Ethernet Switch, Packet Transport Node (PTN) products, Multiprotocol Label Switching Transport Profile (MPLS-TP) products;]^helldod]

(h) Multiple Input/Multiple Output (MIMO) products;

(i) Long Term Evolution (LTE) products

(a) Base station;

(b) Optical transport equipment;

(c) Combination of one or more of Packet Optical Transport Product or Switch (POTP or POTS);

(d) Optical Transport Network (OTN) products;

(e) IP Radios;

(f) Soft switches and Voice over Internet Protocol (VoIP) equipment, namely, VoIP phones, media gateways, gateway controllers and session border controllers;

⁴[(g) Packet Transport Node (PTN) products, Multiprotocol Label Switching-Transport Profile (MPLS-TP) products;]

^[helldodold[(g) Carrier Ethernet Switch, Packet Transport Node (PTN) products, Multiprotocol Label Switching Transport Profile (MPLS-TP) products;]^helldod]

(h) Multiple Input/Multiple Output (MIMO) products;

(i) Long Term Evolution (LTE) products

^[helldodold[10%]^helldod]

8517 13 00 or 8517 14 00

Cellular mobile phone

15%

-]

Condition No.

Conditions

If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.