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2013 (12) TMI 709 - AT - CustomsDenial of benefit of Notification - Import of battery for cellular phone - Whether the benefit of Notification No. 21/2005-Cus dated 1/3/2005 (Sl. No. 320) was admissible to the respondent in respect of battery for cellular phone, imported by them vide Bill of Entry No. 3514 dated 1/4/2005 - Held that:- parts, components and accessories of mobile handsets including cellular phones were chargeable to nil rate in respect of basic customs duty and additional customs duty (CVD) under Sl. No. 320 of Customs Notification No. 21/05 at the time of importation of the subject goods. It is not the case of the appellant that the importer did not satisfy the relevant condition. It is common knowledge that a cellular phone cannot function without a battery. If that be so, the battery has to be considered as accessory, if not part/component, of cellular phone and consequently, the benefit of the Notification is admissible to the item imported by the respondent - Decided against Revenue.
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