Exemption from payment of SAD to parts, components and accessories etc. of Mobile Handsets under Notification No. 21/2012-Cus, dated 17/03/2012-reg.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....missioners of Customs. All Chief Commissioners of Customs & Central Excise. All Chief Commissioners of Central Excise. All Directors General of CBEC. Subject: Exemption from payment of SAD to parts, components and accessories etc. of Mobile Handsets under Notification No. 21/2012-Cus, dated 17/03/2012-reg. I am directed to invite your attention to notification No. 21/2012-Cus, dated 17-03-201....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1/2012-Cus, which provided exemption subject to actual user condition), a doubt has been raised whether exemption from SAD should be allowed on the said goods. 3. The matter has been examined. Under notification No.21/2012-Cus dated 17.3.2012 (S.No. 1 of the Table), "goods which are exempt from the whole of the duty of customs leviable thereon or in case of which "Free" or "Nil" rates of duty of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce before Customs a certificate from the jurisdictional Central Excise authorities as laid down under the said Rules. In view of this, particularly considering that the manufacturer/importer furnishes to the customs authorities the required certificate for availing of the benefit of exemption from BCD and CVD in respect of parts, components, accessories etc. imported for the manufacture of mobile ....