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Customs Notification, Circulars Notifications CUS NTF NO. 21/2005 DATE 01/03/2005
(This notification has been superseded vide CUS NTF NO. 23/2010 DATE 27/02/2010)

CUS NTF NO. 21/2005 DATE 01/03/2005

Exempts parts, components and accessories of mobile handsets including cellular phones, from the whole of the duty of customs leviable

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), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts parts, components and accessories of mobile handsets including cellular phones, 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.

[F.No 334/1/2005- TRU]

(V. Sivasubramanian)
Deputy Secretary to the Government of India


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