AAR held that the benefit of exemption under Sl. No. 5D(b) of ...

Customs exemption for inputs/parts used in making phone display assemblies, even if scrapped.

January 22, 2025

Case Laws Customs AAR

AAR held that the benefit of exemption under Sl. No. 5D(b) of Notification No. 57/2017-Customs shall be available for import of inputs or parts intended for use in manufacturing display assemblies for cellular mobile phones, even if some inputs/parts get scrapped during the manufacturing process. The exemption applies to inputs/parts imported for the intended use of manufacturing display assemblies, irrespective of whether they ultimately form part of the finished product or get damaged/scrapped. The AAR rejected the contention that the advance ruling application was ineligible u/s 28E(b) of the Customs Act.

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AAR held that the benefit of exemption under Sl. No. 5D(b) of ...

Customs exemption for inputs/parts used in making phone display assemblies, even if scrapped.

January 22, 2025

Case Laws Customs AAR

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