2004 (8) TMI 428 - AT - Customs

Summary

The appeal dealt with the eligibility of goods declared in the Bill of Entry for nil rate of duty under Customs Tariff Heading 8529.90. The goods were considered parts/components of cell phone battery, not parts of Mobile handset, and were correctly classified under Customs Tariff sub-heading 8506.90. The benefit under Serial No. 320 of Notification No. 21/2002-Cus was denied as it covers only complete battery packs for cellular phones. The appeal was rejected, upholding the decision to deny the benefit of nil rate of duty.