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Core Purpose

The Central Government amends three earlier customs duty exemption notifications under section 25(1) of the Customs Act, 1962, extending their sunset date to 31st March 2029 and revising the list of exempted electronics-manufacturing inputs.

Detailed Summary

Notification No. 34/2024-Customs, dated 23rd July 2024 (G.S.R. 437(E)), issued by the Ministry of Finance (Department of Revenue) under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), makes further amendments to three earlier customs notifications. In Notification No. 25/1999-Customs dated 28th February 1999 (G.S.R. 161(E)), the deadline in the second proviso is extended from 30th September 2024 to 31st March 2029; in List A of the Table, the entry against S.No. 18 is amended to omit certain goods (including tinned copper interconnect and toughened glass with low iron content) after 30th September 2024, and new entries are inserted for S.Nos. 131A, 131B, 215A and 225B covering connectors, resistors and nickel-plating solutions used in electronics manufacturing. Notification No. 25/2002-Customs dated 1st March 2002 (G.S.R. 122(E)) receives the same extension of its second-proviso deadline to 31st March 2029. Notification No. 57/2017-Customs dated 30th June 2017 (G.S.R. 798(E)) is amended to insert new tariff entries, including S.No. 5F for Printed Circuit Board Assembly (PCBA) of cellular mobile phones and S.No. 13C for chargers or adapters of cellular mobile phones (both at 15% duty), to revise the goods covered under S.Nos. 6D and 6F, to raise the rate under S.No. 22 to 15%, and to insert S.No. 23 covering cellular mobile phones at 15% duty. The notification takes effect from 24th July 2024 and was signed by Vikram Vijay Wanere, Under Secretary (F. No. 334/03/2024-TRU).

Full Text

CG-DL-E-23072024-255673 EXTRAORDINARY PART II—Section 3—Sub-section (i) 4499 GI/2024 (1) MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 23rd July, 2024 No. 34/2024-Customs G.S.R. 437(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes further amendments in the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below to the extent specified in the corresponding entry in column (3) of the said Table, namely: - TABLE | Sl. No. | Notification number and date | Amendments | |---|---|---| | (1) | (2) | (3) | | 1. | Notification No. 25/1999-Customs, dated the 28th February, 1999, vide number G.S.R. 161(E), dated the 28th February, 1999. | In the said notification, (i) in the opening paragraph, in the second proviso, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2029” shall be substituted; (ii) in the TABLE, under heading “LIST A”, - (a) against S. No. 18, in column (3), the words and figures “tinned cooper interconnect; toughened glass with low iron content and transmittivity of min. 90% and above;” shall be omitted after 30th September, 2024; (b) after S. No. 131 and the entries relating thereto, the following S. Nos. and the entries shall be inserted, namely: - “131A. 38 Fine barrier or Met gold Connectors replenishers 131B 39 Fortron Resin Connectors”; (Polysulphones) (c) after S. No. 215 and the entries relating thereto, the following S. No. and the entries shall be inserted, namely: - “215A. 74 Oxygen Free Copper Resistors”; | | “131A. | 38 | Fine barrier or Met gold replenishers | Connectors | |---|---|---|---| | 131B | 39 | Fortron Resin (Polysulphones) | Connectors”; | | “215A. | 74 | Oxygen Free Copper | Resistors”; | |---|---|---|---| | | | (d) after S. No. 225A and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: - (a) Golden eye nickel makeup “225B. 28, 29, Connectors”; solutions 38 (b)Golden eye nickel concentrate (c) Nickel additive solutions for plating (d) Surclean for plating bath (e) FACID/NF TIN for plating | | | | | |---|---|---|---|---|---|---| | | | | “225B. | 28, 29, 38 | (a) Golden eye nickel makeup solutions (b)Golden eye nickel concentrate (c) Nickel additive solutions for plating (d) Surclean for plating bath (e) FACID/NF TIN for plating | Connectors”; | | 2. | Notification No. 25/2002-Customs, dated the 1st March, 2002, vide number G.S.R. 122(E), dated the 1st March, 2002. | In the said notification, in the opening paragraph, in the second proviso, for the figures, letters and words “30th September, 2024”, the figures, letters and words “31st March, 2029” shall be substituted. | | | | | | 3. | Notification No. 57/2017-Customs, dated the 30th June, 2017 vide number G.S.R. 798(E), dated the 30th June, 2017. | In the said notification, in the TABLE, - (i) After S. No. 5E, the following S. No. and the entries relating thereto shall be inserted namely, - “5F. 8517 79 10 Printed Circuit Board 15% -”; Assembly (PCBA) of cellular mobile phone (ii) against S. No. 6D, in column (2), for the entries, the entries “39, 40, 70, 73, 76” shall be substituted; (iii) against S. No. 6F, in column (2), for the entry, the entries “39, 40” shall be substituted; (iv) after S. No. 13B, the following S. No. and entries relating thereto shall be inserted namely, - “13C. 8504 40 Charger or Adapter of 15% -”; cellular mobile phone (v) against S. No. 22, in column (4), for the entry, the entry “15%” shall be substituted; (vi) after S. No. 22, the following S. Nos. and the entries relating thereto shall be inserted namely, - “23. 8517 13 00 Cellular mobile phone 15% -”. or 8517 14 00 | | | | | | “5F. | 8517 79 10 | Printed Circuit Board Assembly (PCBA) of cellular mobile phone | 15% | -”; | |---|---|---|---|---| | “13C. | 8504 40 | Charger or Adapter of cellular mobile phone | 15% | -”; | |---|---|---|---|---| | “23. | 8517 13 00 or 8517 14 00 | Cellular mobile phone | 15% | -”. | |---|---|---|---|---| 2. Save as otherwise provided, this notification shall come into force on the 24th day of July, 2024. [F. No. 334/03/2024-TRU] VIKRAM VIJAY WANERE, Under Secy. Note: 1. The principal notification No. 25/1999-Customs, dated the 28th February, 1999 was published in the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (i), vide number G.S.R.161(E), dated the 28th February, 1999 and was last amended by notification No. 07/2024- Customs, dated the 29th January, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 2. The principal notification No. 25/2002-Customs, dated the 1st March, 2002 was published in the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (i), vide number G.S.R.122(E), dated the 1st March, 2002 and was last amended by notification No. 07/2024- Customs, dated the 29th January, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024. 3. The principal notification No.57/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 798(E), dated the 30th June, 2017 and was last amended by notification No. 17/2024- Customs, dated the 14th March, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 192(E), dated the 14th March, 2024. and Published by the Controller of Publications, Delhi-110054. SARVESH KUMAR KUMAR SRIVASTAVA Date: 2024.07.23 21:22:02 +05'30' SRIVASTAVA

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