TMI BlogExemption from payment of SAD to parts, components and accessories etc. of Mobile Handsets under Notification No. 21/2012-Cus, dated 17/03/2012-reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... mber, 2013 To, All Chief Commissioners of Customs. All Chief Commissioners of Customs Central Excise. All Chief Commissioners of Central Excise. All Directors General of CBEC. Subject: Exemption from payment of SAD to parts, components and accessories etc. of Mobile Handsets under Notification No. 21/2012-Cus, dated 17/03/2012 -reg. I am directed to invite your attention to no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condition (unlike S. No. 5 of notification No. 21/2012-Cus , which provided exemption subject to actual user condition), a doubt has been raised whether exemption from SAD should be allowed on the said goods. 3. The matter has been examined. Under notification No.21/2012-Cus dated 17.3.2012 (S.No. 1 of the Table) , goods which are exempt from the whole of the duty of customs leviable thereon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per these rules, the manufacturer/importer is required to produce before Customs a certificate from the jurisdictional Central Excise authorities as laid down under the said Rules. In view of this, particularly considering that the manufacturer/importer furnishes to the customs authorities the required certificate for availing of the benefit of exemption from BCD and CVD in respect of parts, comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .r.t notification No. 21/2012-Customs, dated 17-3-2012 . 5. Difficulties, if any, faced in the implementation of above instructions may be brought to the notice of the Ministry at an early date. Yours faithfully, (Amitabh Kumar) Director (TRU) Telephone: 011 23092236 - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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