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2017 (7) TMI 631 - CESTAT HYDERABADBenefit of N/N. 17/2001-Cus, dated 01.03.2001 - import of printer mechanism falling under the heading 8473.30 of Customs Tariff - Department took the view that the notification benefit cannot be claimed by the importers since the impugned item is an assembly containing Populated Printed Circuit Board (PPCB) - whether the imported item will fall within the ambit of an assembly which includes Populated Printed Circuit Board? - Held that: - the contention of appellant has however not been addressed or suitably countered by the lower authorities. On the other hand, the lower authorities states “the importer has accepted that the printed mechanism contains the populated printed circuit board” - the denial by department of notification benefit involving a technical interpretation of the impugned item without any technical expert opinion, reeks of arbitrariness and is unjust and unfair - appeal allowed - decided in favor of appellant.
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