Case Law Details
Case Name : In re Sunwoda Electronics India Pvt. Ltd. (CAAR Mumbai)
Related Assessment Year :
Courts :
Advance Rulings CAAR
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
In re Sunwoda Electronics India Pvt. Ltd. (CAAR Mumbai)
In the case of In re Sunwoda Electronics India Pvt. Ltd. (CAAR Mumbai), the Authority clarified the applicability of concessional duty rates under Sr. No. 527A and Sr. No. 512 of Notification No. 50/2017.
1. Eligibility for Concessional Duty:
On imports of lithium-ion cells and other inputs/parts for manufacturing battery packs of mobile phones: The benefit is available.
On such imports used in manufacturing battery packs that are subsequently scrapped during the process: The benefit remains available.
2. Reversal of Duty Exemption: Sin...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
