IMPORT OF GOODS ON CONCESSIONAL RATE OF DUTY, Customs - Exim - SEZ

[Samir Banerjee]

A central excise registrant established a new unit to manufacture Battery Charger for Mobiles falling under CETSH 8504 4030. The unit wants to import raw material to manufacture above finished goods by following the procedure of Import of Goods under Concessional Rate of Duty, Rules 1996. My Queries are

(1) Which exemption should they be availed i.e. Notification No. 25/2005-Custom Dated 01/03/2005 ( Serial No. 4) or Notification No. 12/2012-Custom Dated 17/03/2012 (Serial No. 431).

(2) What is the basic difference between these two notifications

(3) What are all custom duties would be exempted under Notfn 25/2005-Cus & 12/2012-Cus

An early clarification would be highly appreciated