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.

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....hi, dated the 8th November, 2013 To, All Chief Commissioners 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 invi....

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....rvance of any actual user condition (unlike S. No. 5 of notification No. 21/2012-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....

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....s) Rules, 1996. As per these rules, the manufacturer/importer is required to produce 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 resp....