Additional duty exemption for mobile handset parts subject to concessional import procedure and specified time-limited notification. Exempts parts, components and accessories of mobile handsets, including cellular phones, from the whole of the additional duty of customs under the Customs Tariff Act, provided the importer follows the procedure in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996; the exemption was time-limited and later rescinded.