Customs exemption for inputs/parts used in making phone display assemblies, even if scrapped.

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....AAR held that the benefit of exemption under Sl. No. 5D(b) of Notification No. 57/2017-Customs shall be available for import of inputs or parts intended for use in manufacturing display assemblies for cellular mobile phones, even if some inputs/parts get scrapped during the manufacturing process. The exemption applies to inputs/parts imported for the intended use of manufacturing display assemblies, irrespective of whether they ultimately form part of the finished product or get damaged/scrapped. The AAR rejected the contention that the advance ruling application was ineligible u/s 28E(b) of the Customs Act.....