NCCD on Imported Mobile Phones on the Basis of MRP - CBEC Clarifies
Board has clarified that telephone sets for cellular networks or for other wireless networks are covered under the description ‘Telephone sets' under Sl.No.87 of Notification No.49 /2008-CE(NT) dated 24.12.2008 and therefore they would continue to be assessed for additional duties of customs on the basis of MRP/RSP. Consequently, NCCD, being a duty of excise, is also required to be collected on the basis of MRP/RSP, in the same manner as applicable to the levy of additional duty under section 3 (2) of the Customs Tariff Act, 1975.
CBEC Circular No. 12/2009 – Customs Dated: March 12, 2009