Tagged “concessional-duty”

Continental Automotive Brake Systems v. Commissioner of Customs: ABS sub-components denied concessional duty

On 22 April 2026, the CESTAT Principal Bench held that ECUs and sensors imported for assembly into Anti-lock Braking Systems are 'suitable for use' in motor vehicles and are denied the benefit of Notification 50/2017-Customs, but set aside interest and penalty on differential IGST for the pre-16 August 2024 period.