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CESTAT Denies Concessional Customs Duty as ABS Components Were Suitable for Use in Motor Vehicles
Case Law Details
- Case Name
- Continental Automotive Brake Systems India Private 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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Continental Automotive Brake Systems India Private Limited Vs Commissioner of Customs (CESTAT Delhi)
Customs Duty Exemption Rejected as Imported Brake System Parts Were Capable of Use in Vehicles; CESTAT Upholds Duty Demand Because ‘Suitable for Use’ Includes Parts Used in ABS Systems; Imported ABS Motors and Sensors Not Eligible for Concessional Duty Due to Vehicle Use Connection; CESTAT Applies ‘Part of Part Is Part of Whole’ Principle to Deny Customs Exemption.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, partly allowed the appeal fi...
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