GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 28/ 2010-Customs
New Delhi, the 27th February, 2010
Seeks to provide exemption from special additional duty of customs to
parts,accessories of mobile phones, battery chargers & its parts etc.
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section
25 of the Customs Act, 1962 (52 o f 1962), the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby exempts
parts, components and accessories for the manufacture of mobile handsets;
sub-parts for the manufacture of such parts and components; and parts or
components for the manufacture of battery chargers and hands-free headphones of
such mobile handsets from the whole of the additional duty of customs leviable
thereon under sub-section (5) of section 3 of the Customs Tariff Act, 1975 (51
of 1975), subject to the condition that the importer follows the procedure set
out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture
of Excisable Goods) Rules, 1996.
2. This notification shall remain in force upto and inclusive of the 31st day of
March, 2011.
Explanation.- For the purposes of this notification mobile handsets include
cellular phones.
[F. No. 334/1/2010-TRU]
(Prashant Kumar)
Under Secretary to the Government of India