https://www.taxtmi.com/caselaws?id=764931 AAR ruled that customs duty exemption under Notification No. 57/2017-Customs Entry 5D(b) applies to inputs and parts imported for manufacturing display assemblies used in cellular mobile phones. The exemption benefit extends to inputs that get scrapped during manufacturing process, as they were imported with intention for use in manufacturing display assemblies. AAR rejected the Port Commissionerate's contention that the advance ruling application was ineligible under Section 28E(b) of Customs Act. The ruling clarified that exemption availability depends on import purpose rather than final incorporation into finished product. en-us Tue, 04 Jun 2024 00:00:00 +0530 Tue, 21 Jan 2025 14:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764931 AAR ruled that customs duty exemption under Notification No. 57/2017-Customs Entry 5D(b) applies to inputs and parts imported for manufacturing display assemblies used in cellular mobile phones. The exemption benefit extends to inputs that get scrapped during manufacturing process, as they were imported with intention for use in manufacturing display assemblies. AAR rejected the Port Commissionerate's contention that the advance ruling application was ineligible under Section 28E(b) of Customs Act. The ruling clarified that exemption availability depends on import purpose rather than final incorporation into finished product. Case-Laws Customs Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764931