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.

View Source

← Previous Next →

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

You may also like:

The circular addresses misdeclaration of Display Assembly as parts for cellular mobile phones. MeitY shared a Technical Document to aid assessment. Despite...

Classification of imported goods - Liquid Crystal Device (LCD) - The observations made by the Deputy Commissioner for holding the classification under chapter 85 do not...

Classification of imported goods - Parts of seats of motor vehicle (parts of part) - import of child parts - It is undisputed that child parts used for making parts...

Determining whether certain goods, specifically old used iron scrap, used lead acid batteries, old used aluminum utensils and other aluminum scrap, old used brass...

The case pertains to the classification of imported goods, specifically Fork/Yoke 5th and reverse gear shift (parts of motor vehicles), under the appropriate Customs...

100% EOU - Denial of benefit of exemption - violation of input output norms - excess generation of waste and scrap - The Tribunal, citing precedent and the...

CENVAT Credit - inputs - goods which is used even not in the manufacture directly but even if it is used in relation to the manufacture and indirectly, the said goods...

Classification of imported goods - different categories of "IP Phones" such as (i) IP Audio Phones (ii) IP Audio Conference Phones (iii) Wireless IP Phones (iv) IP Video...

Classification of imported goods - earphones with microphones - the earphone will qualify as an accessory which can be used with cellular mobile phone as well as other...

Reversal of Input Tax Credit - inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire - - Since the said...

Classification of goods - rate of GST - Plastic Mechanical Liquid Dispensers - parts of general use - The goods are parts of general use as they can be fitted/screwed...

Rate of Vat on cell phone battery charger - It cannot be held that charger is an integral part of the mobile phone making it a composite good - SC

Classification of goods - Railway parts such as Brush Holder Assembly and parts, Lead Wires for locomotives and Insulating Rods Locomotives manufactured as per the...

AMENDMENTS TO THE CUSTOMS ACT, 1962 - Due to increase in Custom Duty these items will get costlier Compounded rubber, Articles made from gold bars, Electric Kitchen...

Clandestine removal - Job work - input output norms of 1 kg of lead for every 1.07 kg of waste & scrap can not be made applicable to all categories of waste & scrap and...

Quick Updates: