Import of goods at concessional rate of duty - Process amounting ...

TV assembly from imported parts classifiable under different headings constitutes manufacturing process, not eligible for concessional duty rate.

Case Laws Customs

October 26, 2024

Import of goods at concessional rate of duty - Process amounting to manufacture - Assembly from semi-knockdown condition to full TV - Goods imported not in semi-knockdown condition but individual items separately classifiable under different headings - Even if components sourced locally, assembly of TV from individual components constitutes process of manufacture - No evidence of imports under semi-knockdown condition - Appeal by revenue lacks merit, dismissed - Appellate Tribunal's decision upheld.

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Import of goods at concessional rate of duty - Process amounting ...

TV assembly from imported parts classifiable under different headings constitutes manufacturing process, not eligible for concessional duty rate.

Case Laws Customs

October 26, 2024

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