Notification No. 22/2011- Customs
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) Number 28/2010-customs, dated the 27th February 2010, published in the Gazette of India, Extraordinary, vide G.S.R 141(E), dated 27th February, 2010, except as respect 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; parts or components for the manufacture of battery chargers, hands-free headphones of mobile sets and PC Connectivity Cable and the sub-parts for the manufacture of such parts and components of battery charger, hands-free headphones and PC Connectivity Cable 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, 2012.
Explanation - For the purposes of this notification, mobile handsets includes cellular phones.
(Sanjeev Kumar Singh)
Under Secretary to the Government of India