Reference:- Notification No. 25/01.03.2005 (S.No.7-10)

Microphones having a frequency range of 300 Hz to 3,4 KHz with a diameter of not exceeding 10mm and height not exceeding 3mm, for telecommunication in subheading 85181000

Basic Customs Duty : 0

Loudspeakers, without housing, having a frequency range of 300 Hz to 3.4 KHz with a diameter of not exceeding 50 mm, for telecommunication use in subheading 85182900

Basic Customs Duty : 0

Line telephone handsets in subheading 85183000

Basic Customs Duty : 0

Printed circuit assemblies in subheading 8518 900 for-

(i) microphones having a frequency range of 300 Hz to 3,4 KHz with a diameter not exceeding 10 mm. and a height not exceeding 3 mm. for telecommunication use;

(ii) loudspeakers, without housing, having a frequency range of 300 Hz to 3,4 KHz with a diameter not exceeding 50 mm.,for telecommunication use; or

(iii) line telephone handsets.

Basic Customs Duty : 0

See text of notification at Part H along with application of CVD of Sales Tax under Section 3(5) of CTA, 1975