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 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 cellul...