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of <h1>Govt Exempts Mobile Handset Parts from Customs Duty; Follow 1996 Rules for Concessional Rates; Superseded in 2010.</h1> The Central Government issued a notification on March 1, 2005, exempting parts, components, and accessories of mobile handsets, including cellular phones, from customs duty under the Customs Act, 1962. This exemption also applies to the additional duty under the Customs Tariff Act, 1975. The exemption is contingent upon importers adhering to the procedures outlined in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. This notification was later superseded by notification no. 23/2010 on February 27, 2010.
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