Exemption from payment of SAD to parts, components and accessories etc. of Mobile Handsets

Parts, components and accessories, etc required for the manufacture of mobile handsets are exempt from BCD and CVD subject to the condition that the importer follows the procedure set out in the Customs Rules, 1996. As per these rules, the manufacturer/importer is required to produce before Customs a certificate from the jurisdictional Central Excise authorities.  The certificate which is valid for claiming exemption from BCD and CVD ought to be taken cognizance of and the benefit of SAD exemption allowed.

To view the full circular, please follow the link.


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