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<h1>Imported gear tester qualifies for concessional duty rate under Notification No. 49/78 despite mislabeling</h1> The Tribunal allowed the appeal, determining that the imported gear tester qualified for a concessional duty rate as a hypoid gear tester under ... Tester for Gear The appeal was against the rejection of concessional duty rate for importing a Hypoid Gear Tester. The appellants claimed it was a hypoid gear tester, covered under Notification No. 49/78. The Tribunal found that even though described as a bevel gear tester, it was still a hypoid gear tester, eligible for the exemption. The impugned order was set aside, and the appeal was allowed.
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