The government issued the corrigendum regarding Basic Custom duty (BCD) on various goods for cellular mobile phones.
The government issued a corrigendum in respect of the notification No. 02/2021-Customs, dated 1 February 2021, which seeks to amend S notification No. 50/2017-Customs dated 30th June, 2017 so as to prescribe effective rate of Basic Customs Duty.
It was clarified that for S.No. 377A entries “All goods other than SIM socket/other mechanical items (Metal) (7326 90 99) for cellular mobile phones”, shall be substituted and 10% customs duty will be applicable.
For 377AA entries “All goods” shall be substituted and 15% customs duty will be applicable.
“In the second proviso, for the word, figures and letter “and 377A” the word, figures and letters “377A and 377AA” shall be substituted,” the corrigendum said.
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