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1 - 10 of 25 (0.76 seconds)Section 114A in The Customs Act, 1962 [Entire Act]
Section 28 in The Customs Act, 1962 [Entire Act]
The Customs Act, 1962
The Motor Vehicles Act, 1988
Section 46 in The Customs Act, 1962 [Entire Act]
The Indian Penal Code, 1860
Commnr. Of Customs, New Delhi vs M/S. Sony India Ltd on 23 September, 2008
77. Referring to the decision in Commissioner of Customs,
New Delhi vs. Sony India Ltd., [2008 (231) ELT 385 (S.C.)],
the Ld. Advocates argued that the sine qua non for the
application of GRI 2(a) is that any imported article "as
presented", must have the essential character of the complete
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or finished article. Admittedly, in the present case, batteries
are never imported along with the other components.
Therefore, as presented, the goods do not have essential
character of an electric scooter and the reclassification under
CTH 8711 is incorrect.