Concessional CVD for wireless data modem cards requires specified interfaces; goods lacking them were ineligible under the notification.

Concessional CVD under Notification No. 2/2011-C.E. was available only to wireless data modem cards fitted with PCMCIA, USB or PCI express ports. The imported goods were described as a complete wireless data modem, and the record did not establish that they had the specified interfaces, so the exemption could not be extended beyond the exact notification description. Later treatment of another consignment at a different port did not affect eligibility in this case. The denial of concessional CVD was therefore justified.

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Issues: Whether the imported goods were eligible for concessional CVD under Notification No. 2/2011-C.E. dated 01.03.2011 for wireless data modem cards with PCMCIA or USB or PCI express ports.

Analysis: The notification granted concessional CVD only to wireless data modem cards having the specified additional interfaces. The imported goods were described as a complete wireless data modem and the record did not establish that they possessed PCMCIA, USB, or PCI express ports. The benefit of the exemption could not be extended to goods falling outside the precise description in the notification, and the subsequent treatment of another consignment at a different port did not alter the eligibility of the goods in the present case.

Conclusion: The imported goods were not eligible for concessional CVD under the notification and the denial of benefit was justified.

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