https://www.taxtmi.com/caselaws?id=366536 The court held that Kindle e-reading devices do not qualify as "electrical machines with translation or dictionary functions" under the exemption notification. While classified under CTH 8543 89/8543 7099, the devices' primary function as e-book readers does not meet the exemption criteria. The judgment was applied prospectively from the date of filing the writ petition, granting partial relief by exempting the respondent from basic customs duty between 15th May 2015 and 11th May 2017. The writ petition was allowed, setting aside the AAR's order, with no costs awarded. en-us Tue, 28 Aug 2018 00:00:00 +0530 Sat, 06 Apr 2019 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366536 The court held that Kindle e-reading devices do not qualify as "electrical machines with translation or dictionary functions" under the exemption notification. While classified under CTH 8543 89/8543 7099, the devices' primary function as e-book readers does not meet the exemption criteria. The judgment was applied prospectively from the date of filing the writ petition, granting partial relief by exempting the respondent from basic customs duty between 15th May 2015 and 11th May 2017. The writ petition was allowed, setting aside the AAR's order, with no costs awarded. Case-Laws Customs Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366536