The Central Board of Indirect Taxes and Customs (CBIC) on August 18, 2022 has imposed a concessional basic customs duty (BCD) rate of 10% for Display Assembly for use in the manufacture of a cellular mobile phone and a Nil BCD rate on inputs or parts for use in the manufacture of a Display Assembly for use in the manufacture of a cellular mobile phone.
Meity has allowed that the Display Assembly of a cellular mobile phone may be imported with or without the back support frame of metal/plastic fitted in the assembly.
