No custom duty benefit on Main PCB, Lightning Protector, DC/AC Cables, Fuse Holders of IFWT

ACD Communication Pvt. Ltd. Vs Commissioner of Customs (Port-Import) (CESTAT Chennai) Conclusion: The goods imported such as main PCB, lightning protector, DC/AC cables, fuse holders are neither parts nor accessories of Integrated Fixed Wireless Telephones ( IFWT )could not be considered as accessory as these parts were not used to increase the effectiveness or convenience of IFWT. Therefore, the goods imported were neither parts nor accessories of IFWT and therefore could not avail the benefit of notification for Customs duty exemption. Held: Assessee-company imported and cleared goods declar...