https://www.taxtmi.com/caselaws?id=306551 The semi-assembled parts of electronic toy cars, including battery-driven motors, switches, speakers, lights, garari, and plastic base, were classified under Heading 9503 of the Customs Tariff Act. These parts were deemed eligible for a concessional rate of duty under Serial Number 591 of Notification No. 50/2017-Cus, provided the importer follows the prescribed procedure outlined in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. en-us Mon, 10 Jan 2022 00:00:00 +0530 Thu, 09 Feb 2023 09:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306551 The semi-assembled parts of electronic toy cars, including battery-driven motors, switches, speakers, lights, garari, and plastic base, were classified under Heading 9503 of the Customs Tariff Act. These parts were deemed eligible for a concessional rate of duty under Serial Number 591 of Notification No. 50/2017-Cus, provided the importer follows the prescribed procedure outlined in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. Case-Laws Customs Mon, 10 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306551