SAD exemption for mobile handset components allowed when existing BCD/CVD concession certificate is produced at import. SAD exemption for parts, components and accessories imported for manufacture of mobile handsets may be allowed at port on the basis of the registration and certificate issued by the jurisdictional central excise authorities for claiming BCD/CVD exemption, without requiring a separate SAD-specific registration or certificate; customs should accept the existing certificate relied on for BCD/CVD concession when SAD exemption is claimed under the general provision for goods exempt from BCD and CVD.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
SAD exemption for mobile handset components allowed when existing BCD/CVD concession certificate is produced at import.
SAD exemption for parts, components and accessories imported for manufacture of mobile handsets may be allowed at port on the basis of the registration and certificate issued by the jurisdictional central excise authorities for claiming BCD/CVD exemption, without requiring a separate SAD-specific registration or certificate; customs should accept the existing certificate relied on for BCD/CVD concession when SAD exemption is claimed under the general provision for goods exempt from BCD and CVD.
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