Begin typing your search above and press return to search.
![SIM Insertion for Unlocking Mobile Phones to Unlock Region Settings is ‘Configuration’: Delhi HC Quashes CBIC Clarifications on Duty Drawback [Read Order] SIM Insertion for Unlocking Mobile Phones to Unlock Region Settings is ‘Configuration’: Delhi HC Quashes CBIC Clarifications on Duty Drawback [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/SIM-Insertion-Unlocking-Mobile-Phones-Unlock-Region-Settings-Configuration-Delhi-HC-CBIC-Duty-Drawback-taxscan.jpg)
SIM Insertion for Unlocking Mobile Phones to Unlock Region Settings is ‘Configuration’: Delhi HC Quashes CBIC Clarifications on Duty Drawback [Read Order]
In a recent ruling, the Delhi High Court ruled that SIM Insertion to mobile phones to unlock the regional setting is ‘configuration’ not usage under...