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Multifunction Devices Retaining Essential Character of Relays Eligible for Customs Exemption: CESTAT Delhi
Case Law Details
- Case Name
- GE Vernova T & D India Limited Vs Commissioner of Customs (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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GE Vernova T & D India Limited Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Allows Excise Exemption Because Relays Had Contact Rating Below 7 Amperes; Additional Digital Features Do Not Change Essential Nature of Relays, Rules CESTAT; Classification as Relays Upheld Because Principal Function Test Favoured Importer; CESTAT Sets Aside Duty Demand After Finding Customs Misapplied Contact Rating of MICOM Relays.
In , the appeals before the Customs, Excise and Service Tax Appellate Tribunal Delhi concerned classification and exemption eligibility of various multifunction...
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