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Customs - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Classification of imported goods - various parts and sub-parts ...

Case Laws     Customs

December 27, 2023

Classification of imported goods - various parts and sub-parts or accessories of cellular mobile phones - any HSN code indicated against any goods in any policy of MeITY or any other Ministry cannot determine the classification of the goods under the Customs Tariff. Of the three grounds on which the classification is proposed to be changed in the SCN, the policy of MeITY as a ground cannot, therefore, be sustained - AT

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