Clarification on BCD for Interactive Flat Panel Displays (IFPD) & other monitors: As per recent budget, IFPDs attract a 20% BCD, while other monitors remain at 10%. The circular remove the Import of Goods at Concessional Rate (IGCR) condition for non-IFPD monitors, as they are not typically used in further manufacturing. It provided technical guidelines to differentiate IFPDs from other monitors, based on features like touch capability, screen size, resolution, interactivity, built-in software, speakers, and wattage. It also clarifies that parts of IFPDs, such as Touch Glass Sheets and Touch Sensor PCBs, are classified under HS 8529 with a 5% BCD. (Custom Circular 12/2025 Dated 07/04/2025)