Exemption amendments broaden coverage to mobile phones, add component exemptions, and permit concessional import of populated PCBs. Amendment inserts a proviso excluding notification application to goods at serial numbers 14 H, 14 I and 85 B after 30th June, 2017; broadens serial number 1 to include mobile phones; adds exemptions for catalyst and resin for manufacture of wind generator cast components subject to Condition No. 46; and creates entry 85 B exempting populated PCBs for use in mobile phone manufacture subject to the Customs concessional import procedure under the 2016 Rules and a specified concessional duty rate.
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Provisions expressly mentioned in the judgment/order text.
Exemption amendments broaden coverage to mobile phones, add component exemptions, and permit concessional import of populated PCBs.
Amendment inserts a proviso excluding notification application to goods at serial numbers 14 H, 14 I and 85 B after 30th June, 2017; broadens serial number 1 to include mobile phones; adds exemptions for catalyst and resin for manufacture of wind generator cast components subject to Condition No. 46; and creates entry 85 B exempting populated PCBs for use in mobile phone manufacture subject to the Customs concessional import procedure under the 2016 Rules and a specified concessional duty rate.
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