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Concessional Duty Allowed Only for Structural Phone Components: CAAR Delhi
Case Law Details
- Case Name
- In re Vivo Mobile India Limited (CAAR Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re Vivo Mobile India Limited (CAAR Delhi)
Concessional Duty Allowed Only for Structural Phone Components Due to Narrow Interpretation of “Mechanical Items”; Exemption Denied for Films, Membranes, and Thermal Parts as They Do Not Qualify as “Mechanical Items”; Mobile Phone Supports and Brackets Held Eligible for Concessional BCD; Optical and Protective Components Excluded; Structural Interpretation of Notification Limits Duty Benefit to Chassis-Like Parts, Not Functional Films
The Authority examined the CAAR-1 application, the submissions of the jurisdictional Custom...
