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TMI BlogCustoms duty on Display Assembly of a cellular mobile phoneX X X X Extracts X X X X X X X X Extracts X X X X ..... or use in manufacture of a cellular mobile phone. 2. While the notification No. 57/2017-Customs clearly prescribed the applicable BCD rates on Display Assembly of cellular mobile phone and its parts, instances of mis-declaration of Display Assembly imported as parts were reported. On request, the Ministry of Electronics and Information Technology (MeitY) shared a Technical Document, vide O.M. No. W-14/2/2020-IPHW dated 23.09.2020 that provided the prominent constituents of a Display Assembly of cellular mobile phones which was shared with the field formations for ease of assessment. 3. However, mis-declaration, as above, seems to have continued in certain cases, which were intercepted by Directorate of Revenue Intelligence (DRI) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (h) LCD Driver mounted on a Flexible Printed Circuit (FPC) (i) FPC specifically needed for rendering display functions (j) LCM (Liquid Crystal Module or LCD Module) [which consists of LCD (Liquid Crystal Display) Cell/pure Cell, FOG (FPC on Glass), and COG (Chip on Glass)] or OLED Module Further, MeitY has stated that display assembly consisting of above items comes merely with a Back support frame of metal/plastic alone attached to it [with no other items except the items mentioned at (a) to (j) above], such an assembly should be treated as a Display Assembly of a cellular mobile phone, attracting BCD rate of 10%. (An annexure with pictures and schematic representations of the items mentioned above as received from MeitY is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s imported with merely a back support frame of metal/plastic attached to it, the assembly continues to be Display Assembly of a cellular mobile phone and a BCD rate of 10% shall be applied on such assembly consisting of Display Assembly and only the back support frame of metal/plastic in addition [ though Back support frame of metal/plastic, if imported individually, will attract a BCD rate of 15%]. 8. However, if any other item like the sim tray, antenna pin, speaker net, power key, slider switch, battery compartment, Flexible Printed Circuits (FPCs) for volume, power, sensors, speakers, finger print etc, come fitted along with a Display Assembly with or without a back support frame of metal/plastic, then the whole assembly attracts a B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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