Budget 2023 : CBIC Amendment in Custom duty Rates on certain electronic items

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No. 06/2023-Customs 

Dated 1^stFebruary, 2023

G.S.R. …….. (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: –

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, in the TABLE, in LIST A,- (i) against S. No. 17, in column (4), for the entry, the entry “Ferrites; Pre-calcined Ferrite Powder.” shall be substituted; (ii) against S. No. 225, in column (3), for item (vi), the following item shall be substituted, namely: – “(vi) Liquid crystal polymer (LCP)”; (iii) after S. No. 225 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:- “225A. 3824 99 00 Palladium Tetra Amine Sulphate Parts of 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 TABLE, against S. No. 69, in column (3), after the words “Mobile Hand sets”, the words “or Battery of Electrically Operated Vehicles” shall be inserted;
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) against S. No. 6B, in column (3), for item (a), the following item shall be substituted, namely:- “(a) Inputs or parts, other than camera lens, for use in manufacture of Camera Module of cellular mobile phones”; (ii)after S. No. 6B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: – “6BA. Any chapter (a) Camera lens for the use in manufacture of Camera Module of cellular mobile phones (b) Inputs or sub-parts for use in manufacture of Camera lens of Camera Module of cellular mobile phones Nil Nil 1 1”.

2. This notification shall come into force on the 2^ndday of February, 2023.

[F. No. 334/03/2023-TRU]

(Vikram Vijay Wanere)

Under Secretary to Government of India

Note:

1. The principal notification No. 25/1999-Customs, dated the 28^thFebruary, 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 28^thFebruary, 1999 and was last amended by notification No. 14/2022- Customs, dated the 1^st February, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub­section (i), vide number G.S.R. 88(E), dated the 1^st February, 2022.

2. The principal notification No. 25/2002-Customs, dated the 1^stMarch, 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 1^stMarch, 2002 and was last amended by notification No. 15/2022- Customs, dated the 1st February, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub­section (i), vide number G.S.R. 89(E), dated the 1^st February, 2022.

3. The principal notification No.57/2017-Customs, dated the 30^thJune, 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 30^thJune, 2017 and was last amended by notification No. 15/2022- Customs, dated the 1st February, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub­section (i), vide number G.S.R. 89(E), dated the 1^st February, 2022.