Case Law Details
Case Name : In re Vivo Mobile India Private Limited (CAAR Delhi)
Related Assessment Year :
Courts :
Advance Rulings CAAR
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In re Vivo Mobile India Private Limited (CAAR Delhi)
Classification of parts for manufacturing of cellular mobile phones and Printed Circuit Board Assembly (‘PCBA’)
The present matter concerns an advance ruling application filed before the Customs Authority for Advance Rulings (CAAR), New Delhi, seeking clarity on the applicability of concessional customs duty under Notification No. 57/2017-Customs for inputs and parts imported for manufacturing cellular mobile phones and Printed Circuit Board Assembly (PCBA), which subsequently become scrap during the manufacturing process.
The applica...
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