https://www.taxtmi.com/highlights?id=83790 The Advance Ruling Authority held that the 'Front Cover of Mobile' refers to the external protective panel covering the front face, while 'Assy Case Front of Mobile' refers to the fully assembled front portion encompassing the external cover and integrated components. The goods imported as inputs or parts for manufacturing a new final product are subject to duty exemption under Notification No. 9/2024 dated 30-1-2024, provided the final product falls under HS Code 39 or 73 and fulfills the conditions specified in the Integrated Goods and Services Tax Rules. en-us Mon, 09 Dec 2024 08:44:20 +0530 Mon, 09 Dec 2024 08:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=83790 The Advance Ruling Authority held that the 'Front Cover of Mobile' refers to the external protective panel covering the front face, while 'Assy Case Front of Mobile' refers to the fully assembled front portion encompassing the external cover and integrated components. The goods imported as inputs or parts for manufacturing a new final product are subject to duty exemption under Notification No. 9/2024 dated 30-1-2024, provided the final product falls under HS Code 39 or 73 and fulfills the conditions specified in the Integrated Goods and Services Tax Rules. Highlights Customs Mon, 09 Dec 2024 08:44:20 +0530 https://www.taxtmi.com/highlights?id=83790