Customs exemption for CDMA handset accessories allowed where notification description covered chargers, batteries and antennae.

Accessories of CDMA mobile handsets, including chargers, batteries and antennae, were held to qualify for customs duty exemption under Notification No. 21/02 because the notification's description at Sl. No. 320 covered those goods. Classification under CTA Heading 8529.90 was not treated as a separate condition once the goods matched the exemption description. The denial of notification benefit was therefore unsustainable, and the exemption was admissible to the imported accessories.

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Issues: Whether accessories of CDMA mobile handsets, namely chargers, batteries and antennae, were entitled to exemption from customs duty under Notification No. 21/02 despite not being classified under CTA Heading 8529.90.

Analysis: The imported goods were accepted as accessories of CDMA mobile handsets. The description against Sl. No. 320 of the exemption notification covered such goods, and the notification required satisfaction of the description even if the goods fell under another chapter or heading. Classification under CTA Heading 8529.90 was not the condition once the goods were otherwise covered by the description in the notification.

Conclusion: The exemption from customs duty was admissible to the imported accessories, and denial of the notification benefit was unsustainable.

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