Case Law Details
Case Name : In re Samsung Display Noida Private Limited (CAAR Delhi)
Appeal Number : Advance Ruling No. CAAR/Del/Samsung Display/22/2024/928 to 933
Date of Judgement/Order : 04/06/2024
Related Assessment Year :
Courts :
Advance Rulings CAAR
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In re Samsung Display Noida Private Limited (CAAR Delhi)
The answers to the questions raised by the applicant are as follows:
Whether benefit of SI. No. SD (b) of Notification No. 57/2017- Customs dated 30th June 2017 (As amended) shall be available:
a. Question 1: In case of import of inputs or parts for use in manufacturing of display assembly which in turn will be used for manufacturing of cellular mobile phones?
Answer: Yes, the benefit shall be available in case of import of inputs or parts for use in manufacturing of display assembly which in turn will be used for manufacturing of cellular mobile phones.
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