AAR and AAAR Weekly Round Up
Customs AAR Declines Samsung’s 5% Preferential Duty Claim on Split AC Imported without PCBA & Refrigerant due to Appeal PendencyIn Re: M/s Samsung...
![Cathode, Anode & Separator Films Are Parts of Lithium-Ion Electric Accumulators: CAAR Allows BCD Exemption [Read Notification]](https://images.taxscan.in/h-upload/2025/12/03/250x150_2109865-caar-electric-accumulators-taxscan.webp "Cathode, Anode & Separator Films Are Parts of Lithium-Ion Electric Accumulators: CAAR Allows BCD Exemption [Read Notification]")
![Pre-2012 Imports Must Follow 1.416 Hoppus-Ton: Kerala HC Orders Full Customs Duty Refund to Timber Importers [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/250x150_2110450-customs-duty-refund-timber-importers-taxscan.webp "Pre-2012 Imports Must Follow 1.416 Hoppus-Ton: Kerala HC Orders Full Customs Duty Refund to Timber Importers [Read Order]")
![Customs Duty Cannot Be Retained when Goods are Not Cleared: Bombay HC Equates Short Landing with Pre-Clearance Loss [Read Order]](https://images.taxscan.in/h-upload/2025/11/30/250x150_2108951-customs-duty-bombay-hc-pre-clearance-loss-taxscan.webp "Customs Duty Cannot Be Retained when Goods are Not Cleared: Bombay HC Equates Short Landing with Pre-Clearance Loss [Read Order]")
![Oppo Mobiles Entitled to Customs Duty Exemption on Imported Microphones & Receivers Used in PCBA: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/17/250x150_2105973-oppo-mobiles-customs-duty-cestat-taxscan.webp "Oppo Mobiles Entitled to Customs Duty Exemption on Imported Microphones & Receivers Used in PCBA: CESTAT [Read Order]")
Importing E-Rikshaw Parts w/out 5 Key Assemblies not CKD/SKD: CESTAT Quashes Misdeclaration Claims & Higher CKD/SKD Customs Duty
The Principal Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) at New Delhi recently held that importing e-rikshaw parts without the five critical assemblies that...
![CBIC Revises Import Customs Duty on Cane Molasses and Edible Oils [Read Notification]](https://images.taxscan.in/h-upload/2025/11/17/500x300_2106007-cbic-customs-duty-cane-molasses-edible-oils-cane-molasses-and-edible-oils-taxscan.webp "CBIC Revises Import Customs Duty on Cane Molasses and Edible Oils [Read Notification]")
Notebook Suppliers not Providing Goods at Zero-GST Rate: Manufacturers flag Cost Escalation & Import Surge
Notebook manufacturers across India have expressed concerns over growing production costs following the recent changes effectuated to the Goods and Services Tax (GST) rates changes that placed...
Supreme Court to Decide Validity of Customs Duty Exemption Granted to Samsung for LED Display Imports [Read Judgement]
In a recent case, the Supreme Court of India took up an appeal filed by the Commissioner of Customs, Chennai-II, challenging a CESTAT order that granted Samsung India Electronics Pvt. Ltd. customs...
![Supreme Court to Decide Validity of Customs Duty Exemption Granted to Samsung for LED Display Imports [Read Judgement]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102165-supreme-court-customs-duty-customs-duty-exemption-samsung-led-display-taxscan.webp "Supreme Court to Decide Validity of Customs Duty Exemption Granted to Samsung for LED Display Imports [Read Judgement]")
![CBIC Notifies Customs Duty and AIDC for Import of Yellow Peas [Read Notification]](https://images.taxscan.in/h-upload/2025/10/30/500x300_2101080-cbic-customs-duty-customs-duty-and-aidc-import-of-yellow-peas-taxscan-.webp "CBIC Notifies Customs Duty and AIDC for Import of Yellow Peas [Read Notification]")
Supreme Court to Decide if Reliance’s Imported Routers and Wi-Fi Extenders Qualify as Telecom Equipment [Read Judgement]
In a recent development, the Supreme Court of India agreed to hear the Department’s appeal against the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) order that had ruled in favor of ...
![Supreme Court to Decide if Reliance’s Imported Routers and Wi-Fi Extenders Qualify as Telecom Equipment [Read Judgement]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100582-supreme-court-supreme-court-to-decide-if-reliance-taxscan.webp "Supreme Court to Decide if Reliance’s Imported Routers and Wi-Fi Extenders Qualify as Telecom Equipment [Read Judgement]")
Door Handle “Cap Sub-Assembly” Held Classifiable as Part of Vehicle Body: CESTAT Denies 5% Concessional Duty Benefit [Read Order]
In a detailed classification ruling, the CESTAT Principal Bench, New Delhi, has held that the imported “Cap Sub-Assembly for Door Outside Handle” possesses the essential character of a finished door...
![Door Handle “Cap Sub-Assembly” Held Classifiable as Part of Vehicle Body: CESTAT Denies 5% Concessional Duty Benefit [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100155-door-handle-cap-sub-assembly-vehicle-body-cestat-taxscan.webp "Door Handle “Cap Sub-Assembly” Held Classifiable as Part of Vehicle Body: CESTAT Denies 5% Concessional Duty Benefit [Read Order]")