The CBIC circular also provides a list of goods consisting in display assembly along with the pictures and schematic representations as received from MeitY for ease of identification and assessment.
The Central Board of Indirect Taxes and Customs (CBIC) has clarified that the import of display assembly of cellular mobile phone along with back support frame of metal/ plastic will be eligible for concessional rate of customs duty (BCD) of 10%.
However, in cases wherein other items such as antenna pin, power key, slider switch, battery compartment, Flexible Printed Circuits (FPCs) for volume, etc. are imported along with display assembly (with or without back support frame of metal/plastic) the whole assembly will attract BCD at the normal rate of 15%. The circular is in line with the clarification issued by the Ministry of Electronics and Information Technology (MeitY) on the said issue.
Source Financial Express
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