Case Law Details
In re Elentec India Pvt. Ltd. (CAAR Delhi)
M/s Elentec India Pvt. Ltd., based in Greater Noida, U.P., manufactures parts for cellular mobile phones and supplies mainly to Samsung India Electronics Pvt. Ltd. The company is registered under GST and holds an Importer Exporter Code (IEC). Their manufacturing process includes injection molding, coating, sub-assembly, inspection, quality testing, outward quality control, and packaging.
Notification Context: The applicant referenced Notification No. 09/2024-Customs dated January 31, 2024, which amends Notification No. 57/2017-Customs. They sought clarification on custom duty exemption under Serial No. 6E for manufacturing a product listed under Serial No. 6D(ii) of this notification.
Clarification Sought:
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