CBIC amends Customs Notification to Specify Metal Components for Cellular Phones.
The CBIC vide Notification No. 08/2024-Customs dated January 30, 2024, amends its earlier Notification No. 50/2017-Customs dated June 30, 2017, pertaining to the Customs Act, 1962, and Customs Tariff Act, 1975. The amendment replaces the description of items related to cellular mobile phones in S. No. 377, specifically mentioning metal components like screws, SIM sockets, or other mechanical items. Additionally, S. No. 377B and its entries are removed.
Table
| S. No. | Chapter or Heading or sub–heading or tariff item | Description of goods | Standard rate | Integrated Goods and Services Tax | Condition No. |
| (1) | (2) | (3) | (4) | (5) | (6) |
| 377. | 73 | All goods other than, –
(i) goods mentioned against serial number 377A; (ii) (ii) Screw, SIM socket, or other mechanical items of Metal for cellular mobile phone; (iii) goods falling under heading 7318 or 7323 |
10% | – | – |
| 377B | 73181500, 73269099 | – | – |
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1010003/ENG/Notifications