Connectors used in PCBAs for Mobile Phones Classified under CTH 85177090, Exempted from BCD under Notification: CESTAT

The CESTAT ruled that connectors used in PCBs and mobile phones are exempt from Basic Customs Duty (BCD) under specific notifications. These connectors are essential components for assembling mobile phones and printed circuit boards (PCBs), which are primarily used in the electronics industry. The tribunal found that under the applicable Customs notifications, such parts qualify for exemption from BCD. This decision supports the government’s push to incentivize the electronics manufacturing sector and reduce import duties on critical components. The ruling benefits manufacturers by lowering costs and promoting the domestic production of electronic devices and components.