V. PROPOSALS INVOLVING CHANGES IN EFFECTIVE BASIC CUSTOMS DUTY RATES IN RESPECT OF PHASED MANUFACTURING PROGRAM [PMP] WITH RESPECT TO SPECIFIC ELECTRONIC GOODS
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S.No.
|
Chapter, heading, sub-heading, or tariff item
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Commodity
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From
|
To
|
|
2022-23
|
2023-24
|
2024-25
|
2025-26
|
|
PMP for Wrist Wearable Devices (Smart watches)
|
|
Following parts [S. No. 1 to 7] for manufacture of wearable devices falling under tariff item 8517 62 90 of the Customs Tariff
|
|
1.
|
8517 79 10
|
Printed Circuit Board Assembly (PCBA)
|
NIL
|
NIL
|
10%
|
15%
|
15%
|
|
2.
|
8544
|
Charging Cable
|
10%
|
NIL
|
5%
|
10%
|
15%
|
|
3.
|
39, 73, 85
|
Specified parts of wearable devices
|
As per CTH
|
NIL
|
5%
|
10%
|
15%
|
|
4.
|
8507 60 00/ 8507 80 00
|
Battery
|
15%
|
NIL
|
5%
|
10%
|
15%
|
|
5.
|
8517 79 90
|
Display Assembly
|
NIL
|
NIL
|
NIL
|
5%
|
10%
|
|
6.
|
8501
|
Vibrator Motor
|
10%
|
10%
|
10%
|
10%
|
10%
|
|
7.
|
Any Chapter
|
Parts, sub-parts, and raw materials for use in the manufacture of the S. Nos 1 to 6 above
|
As per CTH
|
NIL
|
NIL
|
NIL
|
NIL
|
|
8.
|
8517 62 90
|
Wrist Wearable Devices (Commonly known as Smart Watches)
|
20%
|
20%
|
20%
|
20%
|
20%
|
|
Note: IGCR conditions shall apply for the items in S. No. 1 to 7 above.
|
|
PMP for Hearable Devices
|
|
Following parts [S. No. 1 to 6] for manufacture of hearable devices falling under sub-headings 8518 21, 8518 22, 8518 29 or 8518 30 of the Customs Tariff
|
|
1.
|
8518 90 00
|
PCBA for Hearable Device
|
10%
|
NIL
|
10%
|
15%
|
15%
|
|
2.
|
8544
|
USB Cable
|
10%
|
15%
|
15%
|
15%
|
15%
|
|
3.
|
73, 74, 85
|
Specified parts of hearable devices
|
As per CTH
|
NIL
|
5%
|
10%
|
15%
|
|
4.
|
8507 60 00/ 8507 80 00
|
Battery
|
15%
|
NIL
|
5%
|
10%
|
15%
|
|
5.
|
8518 90 00
|
Speaker Assembly (Pre-assembled speaker driver with protective mesh, but not including PCBA or battery)
|
10%
|
NIL
|
NIL
|
5%
|
10%
|
|
6.
|
Any Chapter
|
Parts, sub-parts, and raw materials for use in the manufacture of the S. Nos 1, 3, 4, and 5 above
|
As per CTH
|
NIL
|
NIL
|
NIL
|
NIL
|
|
7.
|
8518 21, 8518 22, 8518 29, 8518 30
|
Hearable Devices Note
|
- Hearable devices mean: -
(i) true wireless stereo (TWS), headphones, earphones and similar devices like earbuds, neckbands, headsets, etc., whether or not combined with a microphone, being capable of connecting through a wireless medium; and
(ii) portable bluetooth speakers comprising of an amplifier and loudspeaker(s) with maximum output power not exceeding 40 Watts, having battery as a source of power and capable of wireless connectivity through bluetooth.
|
15%
|
20%
|
20%
|
20%
|
|
Note: IGCR conditions shall apply for the items in S. No. 1 to 6 above.
|
|
PMP for Smart Meters
|
|
Following parts [S. No. 1 to 6] for manufacture of smart meters falling under tariff item 9028 30 10 of the Customs Tariff
|
|
1.
|
9028 90 10
|
Assembled / Populated PCB for Smart Meters
|
7.5%
|
20%
|
20%
|
20%
|
20%
|
|
2.
|
8517 69 90
|
Communication Module
|
10%
|
NIL
|
NIL
|
5%
|
10%
|
|
3.
|
8536 49 00
|
Relay
|
10%
|
5%
|
10%
|
10%
|
15%
|
|
4.
|
8517 71 00
|
Antenna
|
NIL
|
NIL
|
NIL
|
5%
|
10%
|
|
5.
|
8524 11 00/ 8524 91 00
|
LCD & Backlight for LCD
|
15%
|
NIL
|
5%
|
10%
|
10%
|
|
6.
|
8506 50 00
|
Battery
|
10%
|
NIL
|
5%
|
10%
|
10%
|
|
7.
|
Any Chapter
|
Parts, sub-parts, and raw materials for use in the manufacture of the S. Nos 1 to 6 above
|
As per CTH
|
NIL
|
NIL
|
NIL
|
NIL
|
|
8.
|
9028 30 10
|
Smart Meters
|
15%
|
25%
|
25%
|
25%
|
25%
|
|
Note: IGCR conditions shall apply for the items in S. No. 1 to 7 above.
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Full Text:
Budget 2022-23 + FINANCE Bill, 2022
Dated: 2-2-2022
9911796707
