Circular no. 14/2022 dated 18 August 2022

Reference is invited to S. No. SD of notification No. 57/2017-Customs dated 30.06.2017 that provides a concessional basic custom duty (BCD) rate of 10% for Display Assembly for use in manufacture of a cellular mobile phone and a Nil BCD rate on inputs or parts for use in manufacture of a Display Assembly for use in manufacture of a cellular mobile phone.

• Display Assembly of a cellular mobile phone if comes merely with a back supportframe of metal/plastic and no other additional items, then such assembly is subjected to10% BCD.However, if display assembly comes with additional parts such as mechanics or other items/sub-assemblies in form of an assembly, the whole assembly is liable to attract BCD at the rate of 15% as general parts of a cellular mobile phone under tariff item 8517 79 90.
• Display assembly consisting of specified items comes merely with a Back support frame of metal/plastic alone attached to it such an assembly should be treated as a Display Assembly of a cellular mobile phone, attracting BCD rate of 10%.
• If display assembly comes with additional parts such as mechanics or any other items, in form of an assembly, the whole assembly is liable to attract BCD at the rate of 15%.
• If any other item like the sim tray, antenna pin, speaker net, power key, sliderswitch, battery compartment, Flexible Printed Circuits (FPCs) for volume, power, sensors, speakers, finger print etc, come fitted along with a Display Assembly with or without a back support frame of metal/plastic, then the whole assembly attracts a BCD rate of 15%. 
• Such assembly [consisting of a Display Assembly of a cellular mobile phone with or without back support frame, plus any other parts as mentioned herein] is not eligible for the benefit of concessional rate of 10% BCD rate under S. No SD of notification No. 57/2017-Customs.