Customs exemption for mobile handset parts allows relief from additional customs duty where importers follow concessional manufacture procedures. Exempts parts, components and accessories for manufacture of mobile handsets, their sub parts, and parts for battery chargers and hands free headphones from the whole of the additional duty of customs under subsection (5) of section 3 of the Customs Tariff Act, 1975, subject to the condition that importers follow the procedure in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for mobile handset parts allows relief from additional customs duty where importers follow concessional manufacture procedures.
Exempts parts, components and accessories for manufacture of mobile handsets, their sub parts, and parts for battery chargers and hands free headphones from the whole of the additional duty of customs under subsection (5) of section 3 of the Customs Tariff Act, 1975, subject to the condition that importers follow the procedure in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.
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