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M/s Samsung India Electronics Pvt Ltd, Gurgaon Versus Commissioner of Customs, Import NCH, NR IGI Airport, New Delhi

Classification of import of mobile phone by the name of Galaxy K Zoom under the Galaxy series - Whether the product is rightly classifiable as a telephone under Custom Tariff Heading (hereinafter referred to as CTH ) 8517 or as a Camera under CTH 8525? - Claim of benefit of exemption under the Notification 25/2005 - Held that - as per trade parlance and consumer perception test also, the product is mobile phone, classifiable under CTH 8517 12. - The product i.e. Galaxy K Zoom is classifiable as ....... + More

 

 

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