Case Law Details
Case Name : Commissioner of Customs Vs Bosch Limited (CESTAT Bangalore)
Appeal Number : Customs Appeal No. 1774 of 2010
Date of Judgement/Order : 06/12/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Bangalore
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Commissioner of Customs Vs Bosch Limited (CESTAT Bangalore)
CESTAT Bangalore held that since the smartra immobiliser is only a security device to prevent a vehicle from being stolen it is rightly classifiable under Chapter Heading 8708 as parts of motor vehicle.
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