Concessional Duty Allowed Only for Structural Phone Components: CAAR Delhi

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 applic

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