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2021 (9) TMI 1052 - SC - CustomsClassification of goods - cellular telephones - classified under Tariff Heading 8525-20-17 of the Customs Tariff Act or not? - telephone LSP 340 imported would be entitled to the benefit of the exemption granted by Notification No. 21/2002- Cus dated 1.3.2002? - HELD THAT:- The decision of this Court in the case of Tata Teleservices Limited [2005 (12) TMI 96 - SUPREME COURT], it cannot be said that the learned Tribunal has committed any error in allowing the appeals preferred by the respondents and holding that the respondents shall be entitled to the benefit of exemption in terms of serial no. 264 of the table to the Notification No.6/2002-CE dated 1.3.2002, Notification No. 21/2002-Cus dated 1.3.2002 as per serial no. 320 of the Table thereto and Notification No. 21/2005-Cus dated 1.3.2005. All these appeals deserve to be dismissed and are accordingly dismissed.
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