This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No custom duty benefit on Main PCB, Lightning Protector, DC/AC Cables, Fuse Holders of IFWT
Case Law Details
- Case Name
- ACD Communication Pvt. Ltd. Vs Commissioner of Customs (Port-Import) (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
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 cle...
Author Info
