https://www.taxtmi.com/caselaws?id=763171 Connectors used in printed circuit board assembly for automotive applications were treated as eligible for nil basic customs duty under the alternative exemption entry in Sl. No. 6A of Notification No. 57/2017-Cus. The text notes that an earlier order in the importer's own case had already accepted the same goods for that benefit, and the Department had not challenged that order. In that situation, a contrary stand on the nature of the goods could not be adopted to deny exemption, and the demand based on basic customs duty was unsustainable. The impugned order was set aside and consequential relief followed. en-us Thu, 12 Dec 2024 00:00:00 +0530 Sat, 14 Dec 2024 07:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763171 Connectors used in printed circuit board assembly for automotive applications were treated as eligible for nil basic customs duty under the alternative exemption entry in Sl. No. 6A of Notification No. 57/2017-Cus. The text notes that an earlier order in the importer's own case had already accepted the same goods for that benefit, and the Department had not challenged that order. In that situation, a contrary stand on the nature of the goods could not be adopted to deny exemption, and the demand based on basic customs duty was unsustainable. The impugned order was set aside and consequential relief followed. Case-Laws Customs Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763171