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Notification New Delhi, the 1
st
March,2011
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 27
th
February 2010, published in
the Gazette of India, Extraordinary, vide G.S.R 141(E), dated 27
th
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 31
st
day of March, 2012.
Explanation - For the purposes of this notification, mobile handsets includes cellular phones.
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