GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 20/2011-Central Excise
New Delhi, the 24th March, 2011
G.S.R. (E).-In exercise of the powers conferred by sub-section (1) of section
5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby exempts
mobile handsets including cellular phones, falling under chapter 85 of the First
Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the
duty of excise leviable thereon under the said First Schedule, as is in excess
of the amount calculated at the rate of 1% ad valorem.
(Sanjeev Kumar Singh)
Under Secretary to the Government of India
[F. No. B-1/3/2011- TRU]