Microphones and receivers used in manufacture of PCBA entitled for customs duty exemption prior to 06.07.2019

Oppo Mobiles India Pvt. Ltd. Vs Principal Commissioner of Customs (Import) (CESTAT Delhi) CESTAT Delhi held that microphones and receivers imported into India for manufacture of PCBA of cellular mobile phones is eligible for exemption from payment of customs duty under Exemption notification no. 57/2017-Customs dated 30.06.2017 prior to 06.07.2019. Facts- M/s. Oppo Mobiles India Pvt. Ltd. has filed this appeal to assail the order dated 15.06.2020 passed by the Principal Commissioner of Customs, ACC (Imports), New Delhi by which the claim of the appellant seeking exemption of duty against the ...