HS Code Note
Reference:- Notification No. 25/01.03.2005 (S.No. 15,16)
Zero duty for ITA goods
Aerials or antennae of a kind used with apparatus for radio-telephony and radio-telegraphy in 852910 Parts (including populated PCBs) of the following goods in 85299090, namely :-
(i) digital still image video cameras;
(ii) transmission apparatus other than apparatus for radio-broadcasting or television;
(iii) transmission apparatus other than apparatus; or
(iv) portable receivers for calling, alerting or paging.
See text of notification at Part H along with application of CVD of Sales Tax under Section 3(5) of CTA, 1975
Basic Customs Duty : 0
Reference:- Notification No. 24/01.03.2005 (S.No. 18)
Zero duty for ITA goods
Parts and accessories of 852841 or 852851 or 852861
In sub-heading 85299090
See text of notification at Part H along with application of CVD of Sales Tax under Section 3(5) of CTA, 1975.
Reference:- Notification No. 21/01.03.2002 (S.No. 319)
Parts of Cellular Phones and Radio Trunking terminals
Basic Customs Duty : 5
Additional duty (CVD) : 0
Reference:- Notification No. 21/01.03.2002 (S.No. 316B)
Parts of Set-top Box
Parts of Set-top Box for use in the manufacture of Set-top Box, namely:-
(i) Tuner, (ii) RF Modulator, (iii) Remote control unit
Additional duty on vacuum and gas filled bulbs of value not exceeding Rs. 20 per bulb - 8%, Others - 16%. (Ref: Central Excise Tariff Schedule heading 8539) read with S.No. 23 of CE 10/01.03.2006
Additional duty on TV chasis (populated printed circuit board) used for manufacture of broadcast television receiver sets (monochrome) - Nil
Additional duty on Parts, components and accessories of mobile handsets including cellular phones - Nil (Ref: S.No. 31 of CE-06/01.03.2006)
MRP Based Assessment: Valuation for the puprose of additional duty in this heading is based on M.R.P (Maximum Retail Price) declaration on the package. For details on the method and scope, please see notification and coverage at the beginning of this book