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Mobile Phone Components Classifiable Under Tariff 8517 79 90: CAAR Delhi
Case Law Details
- Case Name
- In re Samkwang India Electronic Pvt. Ltd. (CAAR Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re Samkwang India Electronic Pvt. Ltd. (CAAR Delhi)
Background:Samkwang India Electronic Pvt. Ltd., engaged in the manufacturing, testing, and sale of “Assy Case Front,” a critical component in mobile phone assembly, approached the Authority for Advance Ruling (CAAR) in Delhi. The company sought clarity on two issues: (1) classification of certain imported components used in mobile phone manufacturing, and (2) eligibility for customs duty exemption under Notification No. 57/2017-Customs, specifically Sl. No. 6E, for inputs used in the manufacture of mobile phone...






