Notification/Circular No.: 25/2026-Customs dated July 08, 2026
Applicable Act/Rule: Customs Act, 1962 and Customs Tariff Act, 1975
Applicable Section/Rule: Sub-section (1) of section 25 of the Customs Act, 1962 and sub-section (12) of section 3
The notification is issued by the Ministry of Finance (Department of Revenue) to further amend Notification No. 45/2025-Customs dated October 24, 2025, on the Central Government’s satisfaction that it is necessary in the public interest to do so. The principal notification was last amended by Notification No. 15/2026-Customs dated May 12, 2026.
In TABLE I of the principal notification, a new S. No. 296A is inserted after S. No. 296, covering specified goods (Cell, Flexible Printed Circuit Assembly, Backlight Unit, Frame, and Anisotropic Conductive Film) falling under tariff items 3919 90 90 or 8529 90 90, for use in manufacture of display assemblies (heading 8524) for automotive, medical or industrial applications, at Nil duty rate under condition No. 3.
The entry excludes display assemblies for cellular mobile phones, wrist wearable devices, LCD/backlight for LCD of smart meters, LCD and LED TV panels, and Interactive Flat Panel Display Module. The benefit under this entry ceases to have effect after March 31, 2029.
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