1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Importers win classification dispute for 'Intel Pentium Celeron Microprocessors' under CTH 85.42</h1> The Appellate Tribunal CESTAT, Chennai ruled in favor of the importers regarding the classification of 'Intel Pentium Celeron Microprocessors' under CTH ... Microprocessor- Classification and exemption- Notification No. 23/98-Cus.- the department wanted to penalise the appellant under Rule 25. The authorities below, however, chose to venture into the domain of Section 11AC, which was not warranted in this case. In this view of the matter, I should set aside the penalty imposed on the appellant. It is ordered accordingly. The appeal is allowed. The Appellate Tribunal CESTAT, Chennai ruled in favor of the importers regarding the classification of 'Intel Pentium Celeron Microprocessors' under CTH 85.42 for the benefit of concessional duty rate under Notification No. 23/98-Cus. The decision was based on previous Tribunal orders and upheld by the Supreme Court. The appeal was allowed, and the impugned order was set aside.
TaxTMI 
TaxTMI 
