Delhi High Court - Orders
Qualcomm India Private Limited vs Commissioner Of Customs, Delhi And Ors on 20 March, 2024
Author: Sanjeev Sachdeva
Bench: Sanjeev Sachdeva
$~9
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ CUSAA 9/2024 & CM APPL. 6864/2024
QUALCOMM INDIA PRIVATE LIMITED ..... Appellant
Through: Mr. Vivek Sarin, Ms. Divyanshi
Singh, Mr. Akash Gupta and Mr.
Dhruv Dev Gupta, Advocates
versus
COMMISSIONER OF CUSTOMS,
DELHI AND ORS. ..... Respondents
Through: Mr. Gibran Naushad, Sr. Standing
Counsel for CBIC
CORAM:
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
HON'BLE MR. JUSTICE RAVINDER DUDEJA
ORDER
% 20.03.2024
1. Admit.
2. The following substantial question of law arises for consideration:-
I) Whether the augmented reality devices Qualcomm X-
Reality Version 1 (QXR V1) and (QXR V2) merit classification under Tariff sub-heading 90318000 of Chapter 90 or 9085437099 of Chapter 85 or 8517 of Chapter 85 Customs Tariff Act, 1975?
3. List for hearing on 16.05.2024.
SANJEEV SACHDEVA, J RAVINDER DUDEJA, J MARCH 20, 2024/'rs' This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 23/03/2024 at 01:00:20