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Customs duty benefits for import of parts in cellular phone manufacturing: CAAR Ruling
Case Law Details
- Case Name
- In re Samsung Display Noida Private Limited (CAAR Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- 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 cellul...
