In re Samsung Display Noida Private Limited (CAAR Delhi)
The answers to the questions raised by the applicant are as follows:
Whether benefit of SI. No. SD (b) of Notification No. 57/2017- Customs dated 30th June 2017 (As amended) shall be available:
a. Question 1: In case of import of inputs or parts for use in manufacturing of display assembly which in turn will be used for manufacturing of cellular mobile phones?
Answer: Yes, the benefit shall be available in case of import of inputs or parts for use in manufacturing of display assembly which in turn will be used for manufacturing of cellular mobile phones.
b. Question 2: In respect of inputs or parts imported for use in manufacturing of display assembly which get scrapped during the manufacturing process?
Answer: Yes, the benefit shall be available in respect of inputs or parts imported for use in manufacturing of display assembly which get scrapped during the manufacturing process.
c. Question 3: If the answer to the Question No. I(b) above is in negative, whether the availed customs duty exemption to be fully reversed or to be reversed in proportion to the values of scrap, so generated?
Answer: Not applicable.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
