Clarification on levy of National Calamity Contingent Duty (NCCD) on Cellular/mobile Phones on the basis of MRP/Retail Sale Price — regarding

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..... larification on levy of National Calamity Contingent Duty (NCCD) on Cellular/mobile Phones on the basis of MRP/Retail Sale Price — regarding. It has been brought to the notice of the Board that some of the Customs field formations are not charging the levy of National Calamity Contingent Duty (NCCD) on the basis of Maximum Retail Price (MRP)/Retail Sale Price (RSP) of the Cellular/Mobile phones. .....

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..... mported goods are charged to NCCD in the same manner as the relevant provisions for levy and collection of the duty of Excise on such goods apply in terms of the Central Excise Act, 1944. Accordingly, in terms of proviso to sub section (2) of section 3 of the Customs Tariff Act, 1975, imported goods shall be charged to additional duty of Customs on the basis of MRP/RSP, if in case of imported arti .....

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..... pe of MRP based assessment. The entry 'cellular or mobile phones' found in earlier notifications under heading 8525 was deleted as there was no need to have separate entry for cellular / mobile phones as the present entry 'telephone sets' under heading 8517 covers both 'line telephones' as well as 'cellular / mobile phones'. 5. In view of the above, it is clarified that telephone sets for cellula .....

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