‘Parts of Electronic Toy Car’ eligible for Concessional Rate of Customs Duty: AAR [Read Order]

Parts of electronic toy car - eligible - concessional rate - Customs Duty - AAR - Taxscan

The Customs Authority of Advance Ruling (CAAR) held that the “Parts of electronic toy car” eligible for concessional rate of Customs Duty. The applicant, M/s G.G. Enterprises intends to import some parts of electronic toy cars together in an assembled form by classifying the same under appropriate Customs Tariff Heading 9503 and to avail the…

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