Customs duty benefits for import of parts in cellular phone manufacturing: CAAR Ruling

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

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