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Customs - Highlights / Catch Notes

Home Highlights October 2022 Year 2022 This

Benefit of exemption from customs duty - Import of Microphone ...

Customs

October 11, 2022

Benefit of exemption from customs duty - Import of Microphone for Cellular Mobile Phone - even the appellant does not claim the benefit under a particular Notification at the initial stage, he is not debarred, prohibited or estopped from claiming such benefit at a later stage - The benefit of said Notification has to be extended in favour of the appellant. Such benefit has wrongly been denied on the ground it being claimed belatedly. - AT

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 Benefit of concessional rate of customs duty withdrawn on import of screw (7318 15 00) and SIM socket / Other Mechanical items (Metal) (7326 90 99) for cellular mobile phone

  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. Import of battery for cellular phone - the battery has to be considered as accessory, if not part/component, of cellular phone and consequently, the benefit of the...

  4. Import of mobile for software development - Notification No. 52/03-Cus., dated 31-3-2003 - Exemption allowed - AT

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

  6. Denial of duty exemption under Notification 21/2002-Cus – As the goods imported was secondary or defective – benefit of doubt extended to assessee - exemption granted - AT

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  8. Denial of benefit of Exemption from SAD - import of pig hair bristles which were exempted from sales tax - benefit of exemption Notification No. 34/98-Cus not available - SC

  9. 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...

  10. Clarification with regard to classification of ‘Wireless microphone sets/systems consisting of one or more wireless microphones and a wireless receiver - Circular

 

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