https://www.taxtmi.com/forum/issue?id=113022 Whether sub-parts imported for use in the manufacture or assembly of parts of Cash Dispensers or ATMs are covered by the exemptions in Notification 50/2017 and Notification 25/2005 is contested. Revenue practice suggests denial and likely issuance of SCNs, while Board circulars on analogous electronic goods indicate sub-parts used to make exempted parts should be exempt subject to the actual user condition. A formal Board clarification is advisable to prevent litigation and ensure consistent application. en-us Wed, 08 Nov 2017 17:06:40 +0530 Thu, 23 Jan 2025 15:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113022 Whether sub-parts imported for use in the manufacture or assembly of parts of Cash Dispensers or ATMs are covered by the exemptions in Notification 50/2017 and Notification 25/2005 is contested. Revenue practice suggests denial and likely issuance of SCNs, while Board circulars on analogous electronic goods indicate sub-parts used to make exempted parts should be exempt subject to the actual user condition. A formal Board clarification is advisable to prevent litigation and ensure consistent application. Discussion-Forum Customs Wed, 08 Nov 2017 17:06:40 +0530 https://www.taxtmi.com/forum/issue?id=113022