Earphones are not part of mobile phones- CESTAT Allows Customs Duty Exemption

Sennheiser Electronics India Pvt Ltd Vs Principal Commissioner (CESTAT Delhi) In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Delhi allowed customs duty exemption for imported earphones in the case of Sennheiser Electronics India Pvt Ltd vs. Principal Commissioner. The appellant imported two models of earphones and claimed duty exemption under exemption Notification No. 57/2017-Cus dated 30.06.2017 as amended by Notification No. 22/2018-Cus dated 02.02.2018, which was contested by the customs authorities. The dispute centered on whether the imported ea...