Customs duty exemption for hearable devices: phased standard rates apply under specified concessional import conditions. The Central Government exempts specified hearable devices, batteries, PCBAs, speaker assemblies, and listed parts from customs duty to the extent duty exceeds the standard rate specified in the Table, subject to compliance with the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 and to time-bound conditions in the Annexure. The Annexure ties condition numbers to validity periods, creating phased applicability of the standard rates across categories, and the notification confirms rates apply even when goods are presented together under rule 2(a) of interpretation.