CBIC Removes Import Condition for 515C: All Goods Other Than Interactive Flat Panel Displays (IFPD)

The Central Board of Direct Taxes (CBDT) under the Ministry of Finance issued Notification No. 23/2025-Customs, dated 4th April 2025, amending Notification No. 50/2017-Customs by removing Condition No. 9 from Serial No. 515C. This change eases the import conditions for certain electronic goods classified under HS Code 8528 59 00, excluding Interactive Flat Panel Displays (IFPD).

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“In the said notification, in the Table, against S. No. 515C, in column (6), for the entry “9”, the entry “-” shall be substituted. 2. This notification shall come into force with immediate effect.”

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Previously, importers availing concessional customs duty under Serial No. 515C were required to comply with Condition No. 9, which typically limited the exemption to companies involved in petroleum exploration or similar specialized sectors. The condition imposed additional documentary requirements, including certifications from the Directorate General of Hydrocarbons (DGH) and declarations on the intended use of goods.

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515C	8528 59 00	All goods other than Interactive Flat Panel Display (IFPD)	10%	–	–

With the latest amendment, the Central Board of Indirect Taxes and Customs (CBIC) has replaced the entry “9” with a dash (“–”) in the conditions column, effectively eliminating the need to comply with any import condition for the specified goods. The applicable basic customs duty of 10% remains unchanged. The notification is effective immediately.

To Read the full text of the Order CLICK HERE

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