In re Denso Haryana Private Limited (CAAR Delhi)
(a) Question 1: Whether the import of Inverter Assembly is correctly classifiable under Customs Tariff Heading 8504 40 10 of the First Schedule of the Customs Tariff Act, 1975??
Answer: The subject goods i.e. ‘Inverter Assembly’ is rightly classifiable under Customs Tariff Heading (CTH’) 8504 and (more specifically under 8504 40 10).
(b) Question 2: Whether the Applicant is eligible to avail concessional rate of Basic Customs Duty on import of the subject goods as per SI. No. 13 of Notification No 57/2017 – Customs dated 30.06.2017 (as amended)? Answer: Yes, the applicant is eligible to avail concessional rate of Basic Customs Duty on import of the subject goods as per SI. No. 13 of Notification No 57/2017 – Customs dated 30.06.2017 (as amended).
(c) Question 3: Whether the Applicant is eligible to avail concessional rate of Basic Customs Duty on import of the subject goods as per SI. No 646 of the Notification No 69/201 1-Customs dated 29.07.2011?
Answer: Yes, the applicant is eligible to avail concessional rate of Basic Customs Duty on import of the subject goods as per SI. No. 646 of Notification No 69/201 1-Customs dated 29.07.2011 . when imported into India from Japan.
