https://www.taxtmi.com/caselaws?id=781403 Wired headsets imported under Customs Tariff Heading 8518 were held not to be parts of cellular mobile phones for purposes of Notification No. 57/2017-Cus. The exclusion in the notification applied only where microphone, wired headsets and receivers functioned as parts of mobile phones, and the analysis noted that wired headsets are capable of use with multiple electronic devices and do not become a phone's part merely because they can be used with it. The earlier view taken in the same appellant's case was followed for the subsequent assessment year, and denial of the exemption was found unsustainable. en-us Mon, 07 Jul 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781403 Wired headsets imported under Customs Tariff Heading 8518 were held not to be parts of cellular mobile phones for purposes of Notification No. 57/2017-Cus. The exclusion in the notification applied only where microphone, wired headsets and receivers functioned as parts of mobile phones, and the analysis noted that wired headsets are capable of use with multiple electronic devices and do not become a phone's part merely because they can be used with it. The earlier view taken in the same appellant's case was followed for the subsequent assessment year, and denial of the exemption was found unsustainable. Case-Laws Customs Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781403