GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 23/ 2010-Customs
New Delhi, the 27th February, 2010
Amendments in the notification regarding duty on mobile handsets include
cellular phones
G.S.R. (E).-In exercise of the powers conferred by sub-section 1) of section 25
of the Customs Act, 1962 (52 of 1962), and in supersession of the notification
of the Government of India in the Ministry of Finance (Department of Revenue),
No. 21/2005- Customs dated the 1st March, 2005, published in the Gazette of
India, Extraordinary vide number G.S.R. 119(E) dated the 1st March, 2005, except
as respects things done or omitted to be done before such supersession, 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 duty of
customs leviable thereon under the First Schedule to the Customs Tariff Act,
1975 (51 of 1975) and from the whole of the additional duty leviable thereon
under sub-section (1) of section 3 of the said Customs Tariff Act 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.
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