stated that the representative of Citizen Watch Company Ltd. had come to India and offered to supply watch modules at very competitive rates. The said ... Services (Hong Kong) Ltd. is not for watch movements but watch parts. He argued that a watch movement would consist of many parts
Shri Jetmal Bhav Singh vs Mumbai(Prev) on 18 November, 2020
CUSTOMS, EXCISE & SERVICE
parcel. There is no significant difference in the declaration between watch movements and watch modules. The value has been declared as per invoice. The fact
significant difference in the declaration was found between the watch moments and watch modules and the value declared as per invoice. Abetment presupposes knowledge
broad heading of the goods "Component Parts of
Electronic Modules for Digital Electronic Watches"
24 C/1187,1188/2012
mentioned in the export ... been
given while in the export declaration the total number of
Digital Modules in CKD condition have been shown and not
individual component part separately
broad heading of the goods "Component Parts of
Electronic Modules for Digital Electronic Watches"
24 C/1187,1188/2012
mentioned in the export ... been
given while in the export declaration the total number of
Digital Modules in CKD condition have been shown and not
individual component part separately
display, or video display that uses the light
C/535/2012
12
modulating properties of liquid crystals (LCs). LCs do not emit
light directly.
LCDs ... common in consumer
devices such as video players, gaming devices, clocks,
watches, calculators, and telephones. LCDs have replaced
cathode ray tube (CRT) displays in most
M/S. Samsung India Electronics Pvt. Ltd vs Cc(Air). Chennai on 29 December, 2015
Yakub Ibrahim Yusuf vs Commissioner Of Customs, Mumbai on 8 September, 2010
IN THE CUSTOMS
Secon Logistics Pvt Ltd vs C. Ludhiana on 17 December, 2025
CUSTOMS, EXCISE AND SERVICE
