Relief for Sony India: CESTAT Confirms Importers Not Availing Credit Are Eligible for Concessional CVD at 1% [Read Order]

CESTAT allows Sony India’s appeal, confirming its entitlement to 1% concessional CVD on mobile phone imports under Notification No. 12/2012-CE.
By Kavi Priya - On May 16, 2025 12:09 pm - 2 mins read
sony india - cestat - taxscan

The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that Sony India Private Limited is entitled to claim a concessional rate of 1% CVD on mobile phone imports, as the company had not availed input credit and thus satisfied the conditions prescribed under Notification No. 12/2012-CE. Sony India, the appellant,…

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