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IGCR Conditions Must Be Met at Import Stage: CAAR Delhi
Case Law Details
- Case Name
- In re Sunwoda Electronic India Private Limited (CAAR Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- CAAR
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In re Sunwoda Electronic India Private Limited (CAAR Delhi)
Material Facts
The applicant, M/s. Sunwoda Electronic India Private Limited, manufactures lithium-ion battery packs for cellular mobile phones in a Manufacturing and Other Operations in Warehouse (MOOWR) facility established under Sections 58 and 65 of the Customs Act, 1962. For this purpose, it imports lithium-ion cells and other inputs under tariff heading 8507 60 00 by filing warehousing Bills of Entry.
At the time of filing the warehousing Bill of Entry, the applicant claimed the benefit of Serial No. 325 of Notification No. 45/20...
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