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2012 (12) TMI 313 - AT - CustomsBenefit of Notification No. 21/2002 - Chargers of Mobile Telephones imported by the respondent – denial of benefit on the ground that chargers of mobile telephones are not parts of the telephones, but are accessories of the mobile telephones – Held that:- Products under importation are classifiable under Heading No. 8529.90 of the Customs Tariff - if classification is under Heading No. 8529.90, obviously the goods are parts suitable for use solely or principally with the appropriate Heading 8525 to 8528. Therefore, the charger will be part of the mobile telephone for the purpose of classification under the Customs Tariff. Notification No. 21/2002 under Sl. No. 319 prescribes a concessional rate of duty of 5% adv. on parts of Cellular Telephone falling under 8529.90 - product entitled for benefit of Notification - tariff heading itself covers only parts under Heading 8529, there cannot be two different interpretation on parts one for the purpose of notification and another for the purpose of the tariff
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