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2015 (4) TMI 451 - AT - CustomsBenefit of Notification No. 21/2002-Cus dated 1.3.2002 (Sr. No. 244) - denial on the ground that the goods imported were not connectors - contention of the appellants that the goods were actually connectors imported in CKD condition and that by simple pliers can be assembled into connectors. - Held that:- As is evident from the re-examination report, the contention of the appellants that what they imported was connectors in CKD condition and that the imported goods were assemblable into connectors by simple pliers is not negated thereby. The appellants contention is also in conformity with the finding recorded by the original adjudicating authority in the order dated 16.12.2009. The Commissioner (Appeals) has agreed that by virtue of Rule 2(a) of the General Rules of Interpretation in such a situation the goods will be treated as connectors. - Benefit of exemption allowed - Decided in favour of assessee.
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