Customs Notification No. 22/2011 dated 01.03.2011
Seeks to provide exemption from special additional duty of customs to
parts,accessories of mobile phones, battery chargers & its parts etc.
G.S.R. (E).-In exercise of the powers conferred by sub-section (1) of section 25
of the Customs Act, 1962 (52 of 1962), and in supersession of the notification
of the Government of India in the Ministry of Finance (Department of Revenue)
Number 28/2010-customs, dated the 27th February 2010, published in the Gazette
of India, Extraordinary, vide G.S.R 141(E), dated 27th February, 2010, except as
respect things done or omitted to be done before such supersession, the Central
Government, on being satisfied that it is necessary in the public interest so to
do, hereby exempts parts, components and accessories for the manufacture of
mobile handsets; sub-parts for the manufacture of such parts and components;
parts or components for the manufacture of battery chargers, hands-free
headphones of mobile sets and PC Connectivity Cable and the sub-parts for the
manufacture of such parts and components of battery charger, hands-free
headphones and PC Connectivity Cable from the whole of the additional duty of
Customs leviable thereon under sub-section (5) of section 3 of the Customs
Tariff Act,1975 (51 of 1975), subject to the condition that the importer follows
the procedure set out in the Customs (Import of Goods at Concessional Rate of
Duty for Manufacture of Excisable Goods) Rules, 1996.
2. This notification shall remain in force upto and inclusive of the 31st day of
March, 2012.
Explanation - For the purposes of this notification, mobile handsets includes
cellular phones.
[F. No. 334/3/2011 - TRU]
(Sanjeev Kumar Singh)
Under Secretary to the Government of India