Paytm soundbox eligible for concessional rate of BCD as works with 2G device

One97 Communications Limited Vs Principal Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that ‘paytm’ soundbox is primarily meant to work with 2G device and not 4G LTE complaint device hence eligible for concessional rate of 10% basic customs duty [BCD] vide notification no. 57/2017 dated 30.06.2017. Facts- The present appeal has been filed by One97 Communications Limited to assail the order dated 31.08.2022 passed by the Principal Commissioner of Customs, ACC (Imports), New Delhi, by which the concessional rate of 10% basic customs duty availed by the appellant under Serial No. ...