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Imported Wap was entitled to an exemption from Basic Customs Duty
Case Law Details
- Case Name
- Commissioner of Customs Vs Ingram Micro India Pvt. Ltd. (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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Commissioner of Customs (Air) Vs Ingram Micro India Pvt. Ltd. (CESTAT Delhi)
Conclusion: Imported WAP was entitled to an exemption from the whole of the customs duties under the ITA as it worked on technology and did not support the LTE standard.
Held: Respondent was a distributor of information technology products. It imported WAP from various suppliers for trading purposes in India, and it classified the imported WAP under CTI 8517 62 90 during the period from 11.07.2014 to 30.06.2017. The department contended that TRAI, in its recommendations on Telecom Equipment Manufactur...
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