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Customs Notification No-21/2005 dated 01.03.2005
Exempts parts, components and accessories of mobile handsets including cellular
phones
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), the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby exempts
parts, components and accessories of mobile handsets including cellular phones,
from the whole of the duty of customs leviable thereon under the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the
additional duty leviable thereon under sub-section (1) of section 3 of the said
Customs Tariff Act 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.
[F.No 334/1/2005- TRU]
(V. Sivasubramanian)
Deputy Secretary to the Government of India