https://www.taxtmi.com/caselaws?id=367866 The Tribunal dismissed the appeal concerning the classification of imported AC Pins under Customs Tariff Heading 85177090 for duty exemption under Notification No.21/2005-Cus. The Tribunal held that the AC pins, as parts of mobile phone chargers, were not eligible for duty exemption under the notification, following the precedent set by the Twenty First Century Builders case. The decision upheld the lower appellate authority's order, emphasizing that parts of mobile phone accessories did not qualify for the duty exemption available to mobile phones or their accessories. en-us Mon, 30 Jul 2018 00:00:00 +0530 Thu, 27 Sep 2018 06:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367866 The Tribunal dismissed the appeal concerning the classification of imported AC Pins under Customs Tariff Heading 85177090 for duty exemption under Notification No.21/2005-Cus. The Tribunal held that the AC pins, as parts of mobile phone chargers, were not eligible for duty exemption under the notification, following the precedent set by the Twenty First Century Builders case. The decision upheld the lower appellate authority's order, emphasizing that parts of mobile phone accessories did not qualify for the duty exemption available to mobile phones or their accessories. Case-Laws Customs Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367866