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HomeIndirect TaxesCustoms Duty Exemption Denied on ABS Components: CESTAT Holds “Suitable for Use”...

Customs Duty Exemption Denied on ABS Components: CESTAT Holds “Suitable for Use” Includes Indirect Use in Motor Vehicles; No IGST Interest/Penalty Pre-Aug 2024

Indirect Taxes

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By Mariya Paliwala
Customs Duty Exemption Denied on ABS Components: CESTAT Holds “Suitable for Use” Includes Indirect Use in Motor Vehicles; No IGST Interest/Penalty Pre-Aug 2024

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The New Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has ruled that components used in Anti-lock Braking Systems (ABS) are not eligible for concessional customs duty if they are “suitable for use” in motor vehicles, even if they are not directly installed in vehicles at the time of import. The…

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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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