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2018 (9) TMI 1602 - CESTAT CHENNAIBenefit of N/N. 21/2005-Cus. - whether a part of the accessory of a mobile handset would also qualify for exemption under N/N. 21/2005-Cus.? - Held that:- There is no dispute that the mobile charger is an “accessory” of a mobile handset. Further, Tribunal in the case of TWENTY FIRST CENTURY BUILDERS VERSUS COMMISSIONER OF CUS., NEW DELHI [2004 (8) TMI 428 - CESTAT, NEW DELHI], has held that parts of accessory of a mobile phone cannot get the benefit which is otherwise available to the mobile phone or its accessory under Notification 21/2002. Appeal dismissed - decided against appellant.
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