Customs duty exemption vide notification 57/2017 available to Assembly Front as it qualifies as Display Assembly

Samsung India Electronics Pvt. Ltd. Vs Deputy Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that since Assembly Front imported qualifies as ‘Display Assembly’ used in manufacture of cellular mobile phones, the same would be entitled to exemption from duty of customs under clause 6(a)(iv) of the Customs Notification 57/2017 dated 30.06.2017. Facts- The present appeal has been filed by Samsung India Electronics Pvt. Ltd for setting aside the order dated 23.12.2021 passed by the Commissioner of Customs (Appeals). The said order rejects the appeal filed by the appellant and confirms...