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TMI BlogClarification on the scope of the Camera Module of Cellular Mobile PhonesX X X X Extracts X X X X X X X X Extracts X X X X ..... stoms (Preventive), All Principal Chief Commissioner/Chief Commissioner of Customs & Central Tax, All Principal Commissioner/ Commissioner of Customs/Customs (Preventive), All Principal Commissioner/Commissioner of Customs & Central Tax, All Principal Director Generals/Director Generals under CBIC. Subject: Clarification on the scope of the Camera Module of Cellular Mobile Phones -reg. Madam/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s sealed in a metal chassis bracket can be treated as camera module considering that if the chassis was imported separately, the same would attract 15% for the period prior to 30.01.2024. As per the investigations, imports of camera modules consist of not only camera but other parts of mobile phones, such as flexible printed circuit having connectors, plastic cover, metal chassis with space/cavity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... camera module in terms of Rule 3(b) of the General Rules of Interpretation (GRI) of the Harmonised System. In cellular mobile phone sector, technology gets outdated in a short span of time. Due to technological advancements, the components are amalgamated or removed or ameliorated, the parts, the sub parts, micro and macro sub parts are required to be modified periodically. Therefore, the "essenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , protection and structural stability should be considered as camera module when imported as a complete assembly. iv. Accordingly, when a camera module is imported as an integrated assembly, it shall continue to attract the concessional basic customs duty rate as prescribed in entry at S. No. 5A of notification No. 57/2017-Customs dated 30.06.2017. However, where the components of a camera modul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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