SONY INDIA P LTD Vs. COMMISSIONER OF CUSTOMS ICD

JUDGEMENT

(1.) THE applicant, M/s. Sony (India) Private Limited, filed this application under Section 28H of the Customs Act, 1962 (for short "the Act") seeking advance ruling of the authority on the following question of law:

(2.) The applicant is a wholly owned subsidiary of Sony Corporation, Japan. It proposes to manufacture coloured picture tubes, cathode ray tubes, (for short CRT) based on patented Trinitron Technology. It is stated that the components of CRT are as follows:

(3.) TO appreciate the rival contentions of the parties, it would be apt to read the notification, insofar as it is relevant, here: