Case Law Details
Case Name : VIVO Mobile India Private Limited Vs Customs Authority For Advance Rulings & Anr. (Delhi High Court)
Appeal Number : CUSAA 24/2024
Date of Judgement/Order : 20/11/2024
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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VIVO Mobile India Private Limited Vs Customs Authority For Advance Rulings & Anr. (Delhi High Court)
Delhi High Court held that it is not the technology that defines the product and decides its classification, but it is the product which decides the classification. Thus, since the product imported aligns with the function of a micro
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