https://www.taxtmi.com/caselaws?id=765564 CESTAT Chennai held that receivers, being integral parts of cellular mobile phones rather than standalone products, should be classified under CTH 85177090 instead of CTH 8518. Microphones were deemed ineligible for claimed exemption benefits. Connectors, essential for mobile phone circuitry, qualified for exemption under relevant notifications and classification under CTH 85369090. Various covers and assemblies were classified under CTH 85177090 and eligible for exemption under N/N. 50/2017. The tribunal set aside the impugned order and allowed the assessee's appeal regarding proper classification and exemption eligibility. en-us Fri, 17 Jan 2025 00:00:00 +0530 Tue, 04 Feb 2025 08:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765564 CESTAT Chennai held that receivers, being integral parts of cellular mobile phones rather than standalone products, should be classified under CTH 85177090 instead of CTH 8518. Microphones were deemed ineligible for claimed exemption benefits. Connectors, essential for mobile phone circuitry, qualified for exemption under relevant notifications and classification under CTH 85369090. Various covers and assemblies were classified under CTH 85177090 and eligible for exemption under N/N. 50/2017. The tribunal set aside the impugned order and allowed the assessee's appeal regarding proper classification and exemption eligibility. Case-Laws Customs Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765564