Change in Basic Customs Duty (BCD) in this Budget (2016-17)
1.Basic custom duty on refrigerated containers reduced to 5%
2. Braille paper to attract Nil basic customs duty.
3 Concessional 5% Basic Customs Duty ,under project imports, being extended
for ‘cold chain including pre-cooling unit, pack houses, sorting and grading
lines and ripening chambers’.
4. Basic customs duty on wood in chips or particles for manufacture of
paper, paperboard and news print being reduced to NIL.
5. BCD on Plans, drawings and designs being increased to 10 %.
6. Basic Customs Duty on specified fibres and yarns being reduced to 2.5%
7. Basic customs duty on import of
specified fabrics [for manufacture of textile garments for export] of value
equivalent to 1% of FOB value of exports in the preceding financial year being
exempted subject to the specified conditions to NIL rate.
8. BCD on polypropylene granules / resins for the manufacture of capacitor
grade plastic films being reduced to NIL rate.
9. BCD on E-Readers being increased to 7.5%.
10. BCD on parts of E-readers being reduced to 5%.
11. Nil Basic Customs Duty being extended on magnetron of capacity of 1 KW
to 1.5 KW for use in manufacture of domestic microwave ovens, subject to actual
user condition.
12. Machinery, electrical equipment, instrument and parts thereof (except
populated PCBs) for semiconductor wafer fabrication/LCD fabrication units being
exempted and BCD is NIL rate.
13. Machinery, electrical equipment, instrument and parts thereof (except
populated PCBs) imported for Assembly, Test, Marking and Packaging of
semiconductor chips (ATMP) being exempted and BCD is NIL rate.
14. The exemption from basic customs duty, CV duty, SAD on charger/adapter,
battery and wired headsets/speakers for manufacture of mobile phone being
withdrawn. Now it is proposed :-
Applicable BCD , CVD – 12.5% ,SAD – 4%.
15. Inputs, parts and components, subparts for manufacture of charger /
adapter, battery and wired headsets /speakers, of mobile phone, subject to
actual user condition being exempted.
Now it is proposed : BCD-NIL
, CVD – NIL ,SAD –NIL.
16. Parts and components, subparts for manufacture of Routers, broadband
Modems, Set-top boxes for gaining access to internet, set top boxes for TV,
digital video recorder (DVR)/network video recorder (NVR), CCTV camera/IP
camera, lithium ion battery [other than those for mobile handsets] being
exempted.
Now it is proposed :- BCD-NIL
, CVD – NIL ,SAD –NIL.
17. Basic Customs Duty exemption on Magnetic - Heads (all types), Ceramic/
Magnetic cartridges and stylus, Antennas, EHT cables, Level meters/level
indicators/ tuning indicators/ peak level meters/ battery meter/VC meters/Tape
counters, Tone arms, Electron guns being withdrawn.
Now it is proposed :- BCD-As Applicable.
18. Specified telecommunication equipment [Soft switches and Voice over
Internet Protocol (VoIP) equipment namely VoIP phones, media gateways, gateway
Product/Switch (POTP/POTS), Optical controllers and session border controllers,
Optical Transport equipment; combination of one / more of Packet Optical
Transport Network(OTN) products, and IP Radios, Carrier Ethernet Switch, Packet
Transport Node (PTN) products, Multiprotocol Label Switching- Transport Profile
(MPLS-TP) products, Multiple Input / Multiple Output (MIMO) and Long Term
Evolution (LTE) Products on which 10% BCD was imposed in 2014-15 Budget] being
excluded from the purview of the other exemption also.
Now it is proposed :- BCD @ 10%.
19. Basic Customs Duty exemption on preform of silica for manufacture of
telecom grade optical fibre /cables being withdrawn.
Now it is proposed :- BCD @ 10%.
20. Basic Customs Duty on specified capital goods and inputs for use in
manufacture of Micro fuses, Sub-miniature fuses, Resettable fuses and Thermal
fuses being exempted.
Now it is proposed :- BCD-NIL
21. Concessional Basic Customs Duty on Neodymium Magnet (before
Magnetization) and Magnet Resin (Strontium Ferrite compound/before formed,
before magnetization) for manufacture of BLDC motors, being prescribed subject
to actual user condition.
Now it is proposed :- BCD-2.5%
22. BCD on Silica sand being reduced is reduced to 2.5%.
23. Basic Customs Duty on brass scrap being reduced is to 2.5%
24. BCD on Golf cars being increased to 60%.
25. Nil BCD and 6% excise/CVD being extended on parts of electric vehicles
and hybrid vehicles, presently.
26. BCD on aluminium Oxide for manufacture of Wash Coats, which are used in
the manufacture of catalytic converters, being reduced to 5% ,subject to actual user condition.
27. Description of “Engine for HV (Atkinson cycle)” to “Engine for xEV
(hybrid electric vehicle)” for the purposes of Nil Basic Customs Duty and 6% CVD being
changed.
28. Description of “Engine for HV (Atkinson cycle)” to “Engine for
xEV(hybrid electric vehicle)” being changed for the purposes of concessional 6%
excise duty.
29. CVD exemption on specified machinery required for construction of roads
being withdrawn. Now CVD is 12.5%
30.. Excise duty on carbon pultrusions used for manufacture of rotor
blades, and intermediates, parts and sub-parts of rotor blades for wind
operated electricity generators being reduced to 6%.
31.Excise duty on Unsaturated Polyester Resin (polyester based infusion
resin and hand layup resin), Hardeners/Hardener for adhesive resin, Vinyl
Easter Adhesive (VEA) and Epoxy Resin used for manufacture of rotor blades, and
intermediates, parts and sub-parts of rotor blades for wind operated electricity
generators being increased to 6 %.
