Customs duty exemption vide notification 151/09 granted on import of G Watch from Korea

L.G. Electronics India Private Limited Vs Commissioner of Customs (Supreme Court of India)

Supreme Court held that customs duty exemption provided vide notification no. 151/2009-Cus dated 31-12-2009 is available on import of G Watch (Smart Watch) from the Republic of Korea. Accordingly, the appeal is allowed.

Facts- The appellant imported “G Watch (Smart Watch)” from the Republic of Korea. The appellant classified the said goods under CTH 91021900 and accordingly assessed the basic customs duty at the rate of “nil” after claiming the benefit of entry

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