Changes in Import Duty structure on Batteries and Adapter
Notification No. 31/2016-Customs
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 21/2012-Customs, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 194(E), dated the 17th March, 2012, namely:-
In the said notification, in the Table, –
against serial number 1, in column (3), the words “mobile phones and” shall be omitted;
against serial number 14D, in column (3), the words, “charger or adapter, battery, wired headsets and speakers of mobile handsets including cellular phones and” shall be omitted;
after serial number 14F and the entries relating thereto, the following serial number and entries shall be inserted, namely :-
|“14G||Any Chapter||Charger or adapter, battery, wired headsets for use in manufacture of mobile handsets including cellular phones
Provided that the importer shall comply the procedure specified in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016.
(iv) against serial number 85A, in column (3), the words “and mobile handsets including cellular phones” shall be omitted.
Source: CBEC/DGFT, Min of Finance, Govt. of India
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