Duty on import

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aakash dhawan (Querist)
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24 January 2012 i wish to purchase a mobile from abroad..please help me in calculating the duty that i'll be required to pay...

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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24 January 2012 There are two category of duty on mobile phones ,iphone ,smartphone , one for who claimed CENVAT credit and another who do not claim. If somebody is availing CENVAT credit on Mobile Phones , then duty is 6.37 % of value, otherwise, it is 2.12 % of assessable value. The new changes in duty is on account of central excise duty ,which is 5 % (if CENVAT claimed) and is 1 % (If CENVAT not claimed as input).Relevant portion of
notification is re -produced for easy reference:
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 1
st
March, 2011
NOTIFICATION
No. 1/2011-Central Excise
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the
Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is
necessary in the public interest so to do, hereby exempts the excisable goods of the
description specified in column (3) of the Table below and falling under Chapter, heading,
sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 ( 5 of
1986), specified in the corresponding entry in column (2) of the said Table, from so much of
the duty of excise leviable thereon under the said Central Excise Act, as is in excess of the
amount calculated at the rate of 1% ad valorem:

Provided that nothing contained in this notification shall apply to the goods in respect
of which credit of duty on inputs or tax on input services has been taken under the provisions
of the CENVAT Credit Rules, 2004.

" SN 100 , 8517 or 8525 60 , Mobile handsets including Cellular Phones and
Radio trunking terminals.

Other notifications , which is without exclusion of CENVAT conditions is reproduced here:

Notification New Delhi, the 1
st
March, 2011
No. 2/2011-Central Excise
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the
Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is
necessary in the public interest so to do, hereby exempts the excisable goods of the
description specified in column (3) of the Table below and falling under Chapter, heading,
sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 ( 5 of
1986), specified in corresponding entry in column (2) of the said Table, from so much of the
duty of excise leviable thereon under the said Central Excise Act, as is in excess of the
amount calculated at the rate of 5% ad valorem:

" SN 60 , 8517 or 8525 60 , Mobile handsets including Cellular Phones and Radio trunking terminals ".

Excise duty is base on MRP price in India ,after appropriate abatement.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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24 January 2012 also read the link:

https://www.cbec.gov.in/ub1112/cs-explanatory.pdf

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