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2016 (9) TMI 1409 - AT - CustomsBenefit of N/N. 21/2002-Cus., dated 1-3-2002 - import of toner cartridge nut declared as ink cartridge to avail the benefit of notification - Held that: - There was import of toner cartridge by the appellant under 12 bill of entries beginning from 7-5-2004 till 5-8-2004. During this period, the N/N. 21/2002-Cus., dated 1-3-2002 has undergone amendment. N/N. 66/2004-Cus., 9-7-2004 granted benefit of duty concession to ink cartridge at the relevant point of time of import but not to toner cartridge - while issuing N/N. 21/2002-Cus., dated 1-3-2002 legislature had not intended to cover toner cartridges under ink cartridges - appellant fails to succeed - appeal dismissed.
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