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Exemption from payment of BCD available on import of Colour data projectors
Case Law Details
- Case Name
- Benq India Pvt. Ltd. Vs Additional Director General (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Benq India Pvt. Ltd. Vs Additional Director General (CESTAT Delhi)
Held that colour data projectors are classified under CTI 8528 61 00 and accordingly unconditional exemption from payment of BCD available under serial no. 17 of exemption notification dated 01.03.2005.
Facts-
The issue involved in the appeals is whether data projectors imported by M/s BenQ India Pvt. Ltd. are classifiable under Customs Tariff Item 8528 61 00/ 8628 62 00 as claimed by the appellant or under CTI 8528 69 00 as claimed by the Department and consequently whether exemption from payment of Basic Customs Duty under ...
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