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of <h1>SAD Exemption Clarified for Mobile Parts: Certificate Needed from Central Excise for Seamless Process under Notification 21/2012-Cus.</h1> The circular clarifies the exemption from Special Additional Duty (SAD) for parts, components, and accessories of mobile handsets under Notification No. 21/2012-Cus, dated 17/03/2012. Initially, the exemption required adherence to the actual user condition, valid until 31/03/2013. However, confusion arose when manufacturers/importers claimed SAD exemption under a different provision without the actual user condition. The government examined the issue and decided that the SAD exemption should be granted if the importer provides a certificate from central excise authorities, already required for Basic Customs Duty (BCD) and Countervailing Duty (CVD) exemption. This decision aims to streamline the process and avoid redundant certification.
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