Home Case Index All Cases Customs Customs + AT Customs - 2009 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (5) TMI 89 - CESTAT, AHMEDABADConnector-socket Female 4p – exemption under Sl. No. 244 of Notification No. 21/2002 – in the present case, the words of Heading 8536 “plugs, sockets, lamp holders and other connectors” were not mentioned the earlier tariff description in 1986. Further, the present notification No. 21/20-Cus. granted benefit to “Connectors” No. heading/sub-heading No. was mentioned. - I find that Notification No. 21/02- Cus. granted exemption benefit to “connector”, which covers all connectors of different variety as there is no mention of particulars variety or sub-heading number in the notification. – revenue appeal rejected
|