Customs exemption for handset components: imports allowed duty-free subject to concessional import procedure compliance under specified rules. Provides a Customs duty exemption for parts, components and accessories for the manufacture of mobile handsets, sub-parts for such parts and components, and parts or components for the manufacture of battery chargers, PC connectivity cables and hands-free headphones of such mobile handsets, and exempts them from the whole of the duty under the First Schedule to the Customs Tariff Act, 1975 and from additional duty under sub-section (1) of section 3 of that Act, subject to the importer following the procedure in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.