Customs Duty payable on Amazon Kindle as it is not a Dictionary

Union Of India & Anr Vs Amazon Seller Services Pvt. Ltd. (Delhi High Court)

27. In the present case, the exemption notification was to allow import of ―electrical machines with translation or dictionary functions” at nil rate of duty. In whatever manner we interpret the said words the interpretation should not be irrational and arbitrary. Chapter 85 deals with the electrical machinery and equipment and parts thereof. The ―electrical machine apparatus” are classified under tariff item heading 8543. These i

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