IC-Codecs are classifiable under CTH 8542 and are exempt from payment of customs duty: CESTAT Delhi

Samsung India Electronics Pvt Ltd Vs Commissioner of Customs (CESTAT Delhi)

CESTAT Delhi held that goods imported are IC-Codecs and are classifiable under Customs Heading 8542 39 90 and hence are exempted from payment of customs duty leviable on goods imported into India.

Facts- The present appeal is filed by M/s Samsung India Electronics Pvt. Ltd. for quashing the order dated 25.08.2020 passed by the Principal Commissioner of Customs ACC (Imports) by which the claim of the appellant seeking classification of the imported goods namely ‘IC-Codecs’ under C

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