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HomeIndirect TaxesProducts Manufactured in India Using Imported and Local Components Not ‘Imported Goods’...

Products Manufactured in India Using Imported and Local Components Not ‘Imported Goods’ Merely Due to Foreign Parts or Know-How: Madras HC

Indirect Taxes

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By Mariya Paliwala
Products Manufactured in India Using Imported and Local Components Not ‘Imported Goods’ Merely Due to Foreign Parts or Know-How: Madras HC

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The Madras High Court has ruled that car audio systems manufactured in India using a combination of imported and locally sourced components cannot be treated as “imported goods” merely because key parts or technical know-how originate from a foreign company. The bench of Justice Anita Sumanth and Justice Mummineni Sudheer Kumar observed that the products…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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