[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. 09/2024-Customs 
 
New Delhi, the 30
th
 January, 2024  
 
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 the following further amendment in the notification of the Government of India, Ministry of Finance 
(Department of Revenue), No. 57/2017-Customs, dated the 30
th
 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 30
th
 June, 2017, namely 
:- 
In the said notification, in the Table, - 
(i) against S. No. 1, in column (4), for the entry, the entry “10%” shall be substituted;  
(ii) after S. No. 1 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:- 
(1) (2) (3) (4) (5) 
“1A Any Chapter Inputs or parts for use in manufacture of goods 
mentioned at S. No. 1 above 
Nil 1”; 
(iii)  after S. No. 6C and the entries relating thereto, the following S. No. and entries shall be inserted, 
namely:- 
(1) (2) (3) (4) (5) 
“6D 39, 
73 
The following goods for use in manufacture of cellular 
mobile phones:- 
(i)       Battery cover 
(ii) Front cover  
(iii) Middle cover 
(iv) Main lens 
(v) Back cover 
(vi) GSM Antenna/Antenna of any technology 
(vii) PU case/Sealing Gasket – Other articles of 
Polyurethane foam like sealing gaskets/case 
(viii) Sealing Gaskets/ Cases from PE, PP, EPS, PC 
and all other individual polymers or 
combination/combinations of polymers  
(ix) SIM socket 
(x) Screw 
(xi) Other mechanical items of plastic 
10% 1
(xii) Other mechanical items of metal 
6E Any Chapter Inputs or parts for use in manufacture of goods 
mentioned at S. No. 6D above 
Nil 1 
6F 39 The following goods for use in manufacture of cellular 
mobile phones:- 
(i)      Conductive cloth 
(ii) LCD conductive foam 
(iii) LCD foam 
(iv) BT foam 
(v) Heat dissipation sticker battery cover 
(vi) Sticker-Battery slot 
(vii) Protective film for main lens 
(viii) Mylar for LCD FPC 
(ix) Film-front flash 
10% 1 
6G Any Chapter Inputs or parts for use in manufacture of goods 
mentioned at S. No. 6F above 
Nil 1 
6H 8538 90 00 Side key for use in manufacture of cellular mobile 
phones 
10% 1 
6I Any Chapter Inputs or parts for use in manufacture of goods 
mentioned at S. No. 6H above 
Nil 1 
6J 8517 79 90 All goods for use in manufacture of cellular mobile 
phone 
10% 1”; 
(iv)  against S. No. 7, in column (3), items (viii), (x), (xi), (xxiv), and (xxvi) shall be omitted. 
 
 [F.No. CBIC-190354/190/2022-TRU Section-CBEC] 
 
(Vikram Vijay Wanere) 
Under Secretary  
 
Note: - The principal notification No.50/2017-Customs, dated the 30
th
 June, 2017 was published in the Gazette of 
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30
th
 June, 2017 and 
last amended, vide notification No. 06/2023-Customs, dated the 1
st
 February, 2023 published in the Gazette of 
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 71(E), dated the 1
st
 February, 2023.