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2009 (1) TMI 269 - AT - CustomsExemption to mobile phone parts – Parts/ accessories of CDMA mobile phones - importer claimed the classification of goods under CTH 85259090 which applies to parts suitable for use solely or principally with the apparatus of headings 8525 to 8528. They also claimed full exemption from payment of Customs Duty under Sl. No. 320 of Customs Not. 21/2002-Cus., dated 1-3-2002 – held that - there is no dispute that the appellant herein had followed the procedures as given under Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. There is no allegation or any adverse findings that the appellants have not followed said procedures – benefit of exemption granted - contention of the revenue that the appellants have imported the complete handset/cellular phone in the guise of parts/accessories does not hold any water - the dispute cannot be raised the revenue to load the amount paid for delayed delivery in the valuation and it is undisputed that the appellant has not paid any other extra amount to supplier in respect of these CIF consignment.
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