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<h1>Customs duty concession: reduced standard rates on specified electronic components for mobile phone manufacture, subject to concessional import rules.</h1> Exemption and concessional duty framework prescribes standard rates for enumerated tariff items and exempts customs duty in excess of those rates on specified goods and components used in manufacture of cellular mobile phones and related electronic equipment, contingent upon compliance with the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 as set out in the Annexure.