𝗖𝗹𝗮𝗿𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗻 𝗰𝗹𝗮𝘀𝘀𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗮𝗻𝗱 𝗮𝗽𝗽𝗹𝗶𝗰𝗮𝗯𝗹𝗲 𝗕𝗮𝘀𝗶𝗰 𝗖𝘂𝘀𝘁𝗼𝗺𝘀 𝗗𝘂𝘁𝘆 (𝗕𝗖𝗗) 𝗳𝗼𝗿 𝗜𝗻𝘁𝗲𝗿𝗮𝗰𝘁𝗶𝘃𝗲 𝗙𝗹𝗮𝘁 𝗣𝗮𝗻𝗲𝗹 𝗗𝗶𝘀𝗽𝗹𝗮𝘆𝘀 (𝗜𝗙𝗣𝗗𝘀) 𝗮𝗻𝗱 𝗼𝘁𝗵𝗲𝗿 𝗺𝗼𝗻𝗶𝘁𝗼𝗿𝘀 🧾 𝟭. 𝗕𝗮𝗰𝗸𝗴𝗿𝗼𝘂𝗻𝗱 𝗮𝗻𝗱 𝗖𝗵𝗮𝗻𝗴𝗲 𝗶𝗻 𝗕𝗮𝘀𝗶𝗰 𝗖𝘂𝘀𝘁𝗼𝗺𝘀 𝗗𝘂𝘁𝘆 (𝗕𝗖𝗗) • Before the 2025-26 Budget, all goods under tariff item 85285900 attracted 10% BCD. [img:xijhJrCNE]

• Effective 2nd February 2025, the BCD on IFPDs under this tariff item was increased to 20% via: • Section 103(a) of the Finance Act, 2025 • Declaration under Provisional Collection of Taxes Act, 2023 •Other monitors (not IFPDs) retained 10% BCD but subject to IGCR condition via S. No. 515C of Notification No. 50/2017-Customs. • This was intended to prevent duty circumvention, not to impose 20% BCD on all monitors.

🛠️ 𝟮. 𝗜𝗻𝗱𝘂𝘀𝘁𝗿𝘆 𝗥𝗲𝗽𝗿𝗲𝘀𝗲𝗻𝘁𝗮𝘁𝗶𝗼𝗻 𝗮𝗻𝗱 𝗚𝗼𝘃𝗲𝗿𝗻𝗺𝗲𝗻𝘁 𝗥𝗲𝘀𝗽𝗼𝗻𝘀𝗲 𝗜𝘀𝘀𝘂𝗲 𝗿𝗮𝗶𝘀𝗲𝗱: Monitors (non-IFPDs) not used in manufacturing couldn’t meet IGCR condition. 𝗔𝗰𝘁𝗶𝗼𝗻 𝘁𝗮𝗸𝗲𝗻: Government amended the entry at S. No. 515C through Notification No. 23/2025-Customs (dated 04.04.2025) to remove the IGCR condition.

🔍 𝟯. 𝗧𝗲𝗰𝗵𝗻𝗶𝗰𝗮𝗹 𝗗𝗶𝘀𝘁𝗶𝗻𝗰𝘁𝗶𝗼𝗻: 𝗜𝗙𝗣𝗗𝘀 𝘃𝘀. 𝗢𝘁𝗵𝗲𝗿 𝗠𝗼𝗻𝗶𝘁𝗼𝗿𝘀 (𝗽𝗲𝗿 𝗠𝗲𝗶𝘁𝗬) • Monitors (Other than IFPDs) • No touch capability • Screen size: typically 15" to 43" • Resolution: HD to 4K • Interaction: limited to keyboard/mouse • No built-in software • Requires external speakers • Power consumption: 25W to 50W • Input power: DC (adapter-based)

𝗜𝗻𝘁𝗲𝗿𝗮𝗰𝘁𝗶𝘃𝗲 𝗙𝗹𝗮𝘁 𝗣𝗮𝗻𝗲𝗹 𝗗𝗶𝘀𝗽𝗹𝗮𝘆𝘀 (𝗜𝗙𝗣𝗗𝘀) • Touch-enabled with multi-touch support • Screen size: typically 55" to 110" • Resolution: 4K or higher • Interaction: supports touch, stylus, and gesture controls • Includes interactive software tools • Comes with high-quality built-in speakers • Power consumption: 198W to 400W • Input power: Direct AC power

🧾 𝟰. 𝗖𝗹𝗮𝘀𝘀𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗚𝘂𝗶𝗱𝗲𝗹𝗶𝗻𝗲𝘀 • Both IFPDs and other monitors fall under tariff item 85285900. • Parts of IFPDs (e.g., Touch Glass Sheets, Touch Sensor PCBs) shall be classified under: • HS Code 8529 • Attracting 5% BCD under S. No. 515D of Notification No. 50/2017-Customs

📢 𝟱. 𝗔𝗱𝗺𝗶𝗻𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝘃𝗲 𝗗𝗶𝗿𝗲𝗰𝘁𝗶𝗼𝗻𝘀 • CBIC urges uniform tariff classification practices across field formations. • Any implementation issues must be communicated to the Board.