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2019 (11) TMI 255 - CESTAT NEW DELHIClassification of imported goods - AG 401 Laser Level Transmitter with battery pack and charter - Single Grade Laser Package W/RC 602, Remote, HL 750 receiver - AG GCS 100 Rigid Mass Package for Agriculture - Yuma 2CLX Tablet PC - whether classifiable under Customs Tariff Heading 84328090 or under Customs Tariff Heading 90319000? - benefit of N/N. 12/2012-Cus. Dated 17 March 2012 Sl. No. 399-A. HELD THAT:- In the appellant own case MANOJ KUMAR SHARMA, DIRECTOR OF M/S. SPL TECHNOLOGIES PVT. LTD. VERSUS PRINCIPAL COMMISSIONER OF CUSTOMS (PREVENTIVE) [2019 (8) TMI 141 - CESTAT NEW DELHI] where it was held that The parts and components as have been imported by the appellants since do not require any activity which can be called as manufacture, but when cabled at the site they can be used as a laser land levelling, an agricultural machine, the product qualifies to fall under serial No. 399(A) of the Notification No. 12/2012 dated 17.03.2012 to which a concessional/exceptional duty @ 2.5% is applicable. Appeal allowed - decided in favor of appellant.
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