TaxTMI 
TaxTMI 
2024 (12) TMI 414
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....vail Custom duty exemption mentioned at Serial No. 6E for manufacturing of product mentioned at Serial No. 6D(ii) of this notification. 1.3 In this regard, the applicant wants to have clarification related to custom duty exemption available under Notification No. 9/2024-Customs, dated 30-1-2024 :- (I) "ASSY-CASE-FRONT" can be named in lieu of "FRONT COVER" or not : - New product which will be manufactured by the applicant, will be sold to their customer shall be named as "ASSY-CASE-FRONT", because their customer is using SAP Software worldwide and he can't amend it only for his Indian vendor (applicant). The product name mentioned as "Front cover" is featuring at Sl. No. 6D(ii) of the Notification No. 9/2024-Customs, dated 30-1-2024. Moreover, the customs duty exemption under Notification No. 9/2024-Cusloms, dated 30-1-2024 mentioned at Sl. No. 6E is available for manufacturing the products mentioned at Sl. No. 6D. Therefore, the applicant wants to know whether Customs Dept. will allow them exemption under this situation or not. (II) HS Code 8517 79 90 can he used in lieu of Chapter 39, 73 or not, as mentioned against Sl. No. 6D ....
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....ion have been examined in view of the material evidence submitted by them. Subsequently, comments on merit are discussed in the below paras : 2.1 "ASSY-CASE-FRONT" can be named in lieu of "FRONT COVER" or not : 2.1.1 The Applicant stated that they will manufacture a new product named "ASSY-CASE-FRONT" and proposed to import the inputs for manufacture of "ASSY-CASE-FRONT" as per IGCR Rules by availing benefit of Sl. No. 6E of Customs Notification No. 9/2024, dated 30-1-2024. Further, the applicant stated that as the product name mentioned against Sl. No. 6D(ii) of the Customs Notification No. 9/2004, dated 30-1-2024 is "Front Cover" and questioned whether the "ASSY-CASE-FRONT" can be named in lieu of "FRONT COVER" and whether the duty exemption under IGCR Rules at Sl. No. 6E is available for manufacturing the final product mentioned at Sl. No. 6D. 2.1.2 Comment/Reply : Since the proposed final product description in the instant case i.e. ASSY-CASE-FRONT is different from the specific product name given in the said Notification under Sl. No. 6D(ii), therefore the duty exemption benefit vide Sl. No. 6E of Customs Notification No. 9/2024, dated 30-1-2024 for manufacture of ASSY-CASE....
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....s :- (i) Battery cover (ii) Front cover (iii) Middle cover (iv) Main lens (v) Back cover (vi) GSM Antenna/Antenna of any technology (vii) PU case/Sealing Gasket - Other articles of Polyurethane foam like sealing gaskets/case (viii) Sealing Gaskets/Cases from PE, PP, EPS, PC and all other individual polymers or combination/combinations of polymers (ix) SIM socket (x) Screw (xi) Other mechanical items of plastic (xii) other mechanical items of metal 10% 1 6E Any Chapter Inputs or parts for use in manufacture of goods mentioned at S. No. 6D above Nil 1 2.3 Process which we are undertaking for manufacturing of the "Assy-Case-Front" on the goods imported under this notification at Sl. No. 6E will amount to manufacture or not : * The Applicant stated that the process to be undertaken on the "Inputs and/or parts" imported duty free against Sl. No. 6E of the Notification No. 9/2024, dated 30-1-2024 will amount to manufacture or not because goods imported duty free under IGCR Rules. * Comment/Reply : As such the goods imported as Inputs and/or parts for manufacture of new Final product comes under manufacturing activity and its duty free import is subject to fulfilment of IGCR ....
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....-1-2024. It appears that the applicant wants in any manner whatsoever to justify the product "ASSY-CASE-FRONT" to be named as "FRONT COVER" being mentioned under Sl. No. 6D(ii) of Customs Notification No. 9/2024, dated 30-1-2024. 4.2 Further, on the question of whether the product name mentioned against Sl. No. 6D(ii) of the Customs Notification No. 9/2024, dated 30-1-2024 i.e. "Front Cover" is entitled to duty exemption under IGCR Rules at Sl. No. 6E being available for manufacturing the final product mentioned at Sl. No. 6D(ii), it can be safely concluded that since the proposed final product description in the instant case i.e. ASSY-CASE-FRONT is different from the specific product name given in the said Notification under Sl. No. 6D(ii), therefore the duty exemption benefit vide Sl. No. 6E of Customs Notification No. 9/2024, dated 30-1-2024 for manufacture of ASSY-CASE-FRONT is inadmissible. 4.3 It is rightly being provided by the Commissionerate that the 'Front Cover of Mobile' refers to the external protective panel that covers the front face of the mobile device. It primarily focuses on the aesthetic and protective aspects of the front-facing surface, which usually include....
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....new Final product comes under manufacturing activity and its duty free import is subject to fulfilment of IGCR Rules and conditions specified therein. However as per the condition of the Notification as given in Table above, the benefit of Notification No. 9/2024, dated 30-1-2024 under Sl. No. 6E is permissible only when the final product emerged out of the Inputs and/or parts, falls under the HS Code 39 or 73. 5. The clarification sought by the applicant in the above application are : Question 1 : "ASSY-CASE-FRONT" can be named in lieu of "FRONT COVER" or not : & whether HS Code 8517 79 90 as mentioned at Sl. No. 6D(ii) of the Notification No. 9/2024-Customs, dated 30-1-2024 can be used in lieu of Chapter 39, 73 or not, as mentioned against Sl. No. 6D of this notification? Ruling : No, "ASSY-CASE-FRONT" cannot be named in lieu of "FRONT COVER"; As the final product emerged out of manufacturing process will be named as "Assy-Case-Front" and the same will be classified under HS Code 8517 79 90. No, HS Code 8517 79 90 as mentioned at Sl. No. 6D(ii) of the Notification No. 9/2024-Customs, dated 30-1-2024 cannot be used in lieu of Chapter 39, 73. Question 2 : Can we imp....