The Central Board of Indirect Taxes and Customs (CBIC) on July 08, 2026, notified regarding the Customs Duty Exemption on Display Assembly Components.
The Central Government has amended Notification No. 45/2025-Customs to introduce a new entry (S. No. 296A) granting customs duty exemption (Nil rate) on specified components used in the manufacture of display assemblies for automotive, medical, and industrial applications. These components include items such as cells, flexible printed circuit assemblies (FPCA), backlight units, frames, and anisotropic conductive film (ACF).
The exemption does not apply to display assemblies used in consumer electronics such as mobile phones, smart watches, smart meters, or TV panels. This benefit is time-bound and will remain effective until 31st March 2029, after which the exemption will cease to apply.
[Notification No. 25/2026-Customs]
