Circular No. 12/2025-Customs, Dated 07-03-2025
The Central Board of Indirect Taxes and Customs (CBIC) has clarified the classification and applicable Basic Customs Duty (BCD) on Interactive Flat Panel Displays (IFPDs) and other monitors under tariff item 8528 59 00. With effect from 02-02-2025, the BCD on IFPDs was increased to 20% vide Section 103(a) read with the Second Schedule to the Finance Act, 2025, while other monitors continued at 10% BCD subject to the Import of Goods at Concessional Rate of Duty (IGCR) condition under serial number 515C of Notification No. 50/2017-Customs, dated 30-06-2017
In view of inconsistent classification practices, CBIC has clarified that both IFPDs and other monitors are classifiable under tariff item 8528 59 00. Further, parts of IFPDs such as Touch Glass Sheets and Touch Sensor Printed Circuit Boards (PCBs) are classifiable under heading 8529 and attract 5% BCD as per serial number 515D of Notification No. 50/2017-Customs, dated 30-06-2017.
