2013 (12) TMI 709

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..... ed by them vide Bill of Entry No. 3514 dated 1/4/2005 - Held that:- parts, components and accessories of mobile handsets including cellular phones were chargeable to nil rate in respect of basic customs duty and additional customs duty (CVD) under Sl. No. 320 of Customs Notification No. 21/05 at the time of importation of the subject goods. It is not the case of the appellant that the importer did .....

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..... phone, imported by them vide Bill of Entry No. 3514 dated 1/4/2005. The original authority denied the benefit of the Notification to the assessee by holding that battery for cellular phone could not be considered as part/component or accessory of mobile handset. This order was set aside by the Commissioner (Appeals) who held that the battery could be considered as a part or component or accessory .....

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..... r the respondent despite notice, nor any request of theirs for adjournment. 3. After giving careful consideration to the submissions, we find that parts, components and accessories of mobile handsets including cellular phones were chargeable to nil rate in respect of basic customs duty and additional customs duty (CVD) under Sl. No. 320 of Customs Notification No. 21/05 at the time of importatio .....

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