Central Board of Indirect Taxes and Customs announces import duty relief on mobile phone parts

The Central Board of Indirect Taxes and Customs (CBIC) has clarified that intermediate goods used in manufacturing cellular mobile phones will qualify for concessional import duty, even if not directly imported by handset manufacturers.

In a circular, the CBIC stated that the phrase “for use in manufacture of cellular mobile phones” refers to the use of components in the manufacturing process, not the importer’s identity.