CESTAT Rules Receiver as Mobile Phone Part, not Separate Component Under Audio Device Tariff [Read order]
The tribunal held that the item was correctly classified under CTH 85177090, covering cellular network device parts, rather than under CTH 85181000, which applies to standalone audio devices like microphones and loudspeakers
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the “Receiver” imported by the assessee was a part of mobile phones and not a separate audio device component. Bharath FIH Ltd., appellant-assessee, imported items through multiple Bills of Entry, declaring them as “Receiver” under CTH 85177090 and paid…
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