Earphones are not part of mobile phones- CESTAT Allows Customs Duty Exemption

Sennheiser Electronics India Pvt Ltd Vs Principal Commissioner (CESTAT Delhi)

In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Delhi allowed customs duty exemption for imported earphones in the case of Sennheiser Electronics India Pvt Ltd vs. Principal Commissioner. The appellant imported two models of earphones and claimed duty exemption under exemption Please become a Premium member. If you are already a Premium member, login here to access the full content.