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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 22/2018 – Customs
New Delhi, the 2
nd
February, 2018.
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, being satisfied that it is necessary in
the public interest so to do, hereby makes the following amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 57/2017-
Customs, dated the 30th June, 2017, 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, namely:-

In the said notification, in the Table,-
(i) against S.No. 1, for the entry in column (4), the entry “15%” shall be
substituted;
(ii) S.Nos. 2 and 3 and the entries relating thereto shall be omitted;
(iii) against S.No. 7, in column (3), item (i) shall be omitted;
(iv) after S.No. 7 and the entries relating thereto, the following S.Nos. and entries
shall be inserted, namely:-

(1) (2) (3) (4) (5)
“7A. Any
Chapter
Inputs or raw material [other than Printed Circuit
Board Assembly (PCBA) (falling under tariff item
8504 90 90) and Moulded Plastics (falling under
tariff items 3926 90 99 or 8504 90 90)] for use in
the manufacture of charger or adapter of cellular
mobile phones
Nil 1
7B. 3926 90 99
8504 90 90
Moulded Plastics of charger or adapter of cellular
mobile phones
10% -
7C. Any
Chapter
Inputs or parts for use in the manufacture of
following parts of charger or adapter of cellular
mobile phones, namely:-
(i) Printed Circuit Board Assembly (PCBA)
(falling under tariff item 8504 90 90)
(ii) Moulded Plastics (falling under tariff items
3926 90 99 or 8504 90 90)
Nil 1”;

(v) after S.No. 8 and the entries relating thereto, the following S.Nos. and entries shall
be inserted, namely:-
(1) (2) (3) (4) (5)
“9. 3919 90 90 All goods other than the following parts or sub-
parts or accessories of cellular mobile phones,
namely:-
(i) Heat Dissipation Sticker Battery
Cover
(ii) Sticker-Battery Slot
(iii) Protective Film for main Lens
(iv) Mylar for LCD FPC
(v) Film-Front Flash
10% -
10. 3920 99 99 All goods other than the following parts or sub-
parts or accessories of cellular mobile phones,
namely:-
(i) Battery cover
(ii) Front cover
(iii) Front cover (with Zinc Casting)
(iv) Middle cover
(v) Back Cover
(vi) Main Lens
(vii) Camera Lens
10% -
11. 3926 90 91 All goods other than PU case, Sealing Gasket
of cellular mobile phones
10% -
12. 3926 90 99 All goods other than the following parts or sub-
parts or accessories of cellular mobile phones,
namely:-
(i) Sealing Gaskets / Cases from PE, PP,
EPS, PC and all other individual
polymers or combination / combination
of polymers
(ii) SIM Socket / Other Mechanical items
(Plastic)
(iii) Conductive Cloth
(iv) LCD Conductive Foam
(v) LCD Foam
(vi) BT Foam
10% -
13.
8504 40
All goods other than charger or adapter of
cellular mobile phones
10% -
14.
8506
All goods other than cell or battery of cellular
mobile phones
10% -
15. 8507 (except
8507 60 00 and
8507 90)
All goods other than battery pack of cellular
mobile phones
10% -
16. 8507 60 00 All goods other than Lithium-ion battery of
cellular mobile phones
10% -

17. 8507 60 00 Lithium-ion battery of cellular mobile phones 15% -
18. 8518 All goods other than the following parts of
cellular mobile phones, namely:-
(i) Microphone
(ii) Wired Headset
(iii) Receiver
10% -
19. 8538 90 00

All goods other than Side Key of cellular
mobile phones
7.5% -
20. 8517 62 90 All goods other than wrist wearable devices
(commonly known as smart watches)
10% -”;

(vi) after the Table, the following Explanation shall be inserted, namely:-

‘Explanation.- For the purposes of this notification,-
(a) “Moulded Plastics” means moulded plastic housing component with or without
integrated AC pins that acts as enclosure to the printed circuit board used in a
charger or adapter of cellular mobile phones;
(b) “Printed Circuit Board Assembly (PCBA)” means printed circuit board assembled
with electronic components such as resistors, capacitors, diodes, inductors, ICs
and mechanical components such as contact springs or connectors of charger or
adapter of cellular mobile phones.’.



[F.No.334/04/2018-TRU]


(Mohit Tewari)
Under Secretary to the Government of India

Note: 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.