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2017 (5) TMI 1530 - CESTAT NEW DELHIBenefit of Concessional rate of duty - M-1 Haier Wireless Data Modem-Wi-Fi and battery colo - Held that: - The benefit is available only to wireless data modem cards which specifically have the additional facility of PCMCIA or USB or PCI express ports - the imported goods are not having such facilities. It is also to be noticed that the concessional rate of duty is available only for modem cards, i.e. parts which can be used for making modems. The imported goods are clearly in the form of complete duty modems which will not be eligible for the benefit of the notification. Benefit rightly denied - appeal dismissed - decided against appellant.
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