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Customs - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Exemption from CVD - import of mobile phones - the condition ...

Customs

December 12, 2016

Exemption from CVD - import of mobile phones - the condition which was not possible of satisfaction - appellants were entitled to exemption from payment of CVD in terms of Notification No. 6/2002 - AT

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  2. Classification of imported goods - earphones with microphones - the earphone will qualify as an accessory which can be used with cellular mobile phone as well as other...

  3. Benefit of concessional rate of customs duty withdrawn on import of screw (7318 15 00) and SIM socket / Other Mechanical items (Metal) (7326 90 99) for cellular mobile phone

  4. Import of batteries to be used for manufacture of mobile handsets and similar phones - Availment of concessional rate of duty - demand set aside - AT

  5. Notification regarding exemption of duties of Customs against scrips issued under the 2% Additional ad hoc incentive for mobile phones.

  6. Rate of Vat on cell phone battery charger - It cannot be held that charger is an integral part of the mobile phone making it a composite good - SC

  7. Mobile phone battery is a part or component of the mobile handset because without a battery, the mobile handset cannot function. Such being the position, the...

  8. Mobile Battery Chargers (MBC), cannot be treated as part of the Mobile Phones itself and they are mere accessories of the Mobile Phone and are to be taxed separately...

  9. TDS u/s 195 - non deduction of TDS on software embedded in mobile phones imported by the assessee during the previous year - Finished mobile phones were imported by the...

  10. Import – Levy of CVD based on MRP – AAR ruling for levy of CVD under various situations and exemption from SAD – Intention at the time of import is relevant

 

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