Home Case Index All Cases Customs Customs + AT Customs - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 370 - AT - CustomsBenefit of N/N. 16/2000 (Sl. No. 230) dated 1.3.2000 and 21/2002 (Sl. No. 276) dated 1.3.2002 - computers parts namely, shell assembly / chassis assembly - It was the case of the department that the respondents are not eligible for the exemption since the items were PPCBs, CPC and power supply unit - suppression of facts - Held that: - it is clear that the department had taken note of the issue and the details furnished by respondent on several occasions and had also examined the same. The officers had opened and inspected the goods. The officers had seen the technical write-up and basing upon such details they had examined the eligibility of the notification benefit and extended the same. The Commissioner has thereupon arrived at the conclusion that no suppression of facts can be alleged upon the respondents - appeal dismissed - decided against Revenue.
|