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The appellants imported parts classified under different tariff headings used in the manufacture of outdoor cabinets called 'telecom racks'. These outdoor cabinets were supplied to M/s Ericsson India Pvt. Ltd., who mounted the outdoor BTS inside the cabinets to generate signals as a 'Base Trans receiver Station'. The Tribunal held that the appellants were not eligible for the benefit of exemption under Notification No. 21/2002-Cus. dated 01.03.2002 and Notification No. 12/2012-Cus. dated 17.03.2012 for the imported parts used in manufacturing outdoor cabinets/telecom racks, which were subsequently used by M/s Ericsson in the manufacture of BTS for telecom service providers. However, the extended period of limitation and penalties imposed were set aside as the appellants correctly declared the goods, and no facts were suppressed. The demand for duty was upheld, but restricted to the normal period with interest. The denial of the benefit of the notifications was upheld, and the appeal was allowed to the extent mentioned.
The appellants imported parts classified under different tariff headings used in the manufacture of outdoor cabinets called 'telecom racks'. These outdoor cabinets were supplied to M/s Ericsson India Pvt. Ltd., who mounted the outdoor BTS inside the cabinets to generate signals as a 'Base Trans receiver Station'. The Tribunal held that the appellants were not eligible for the benefit of exemption under Notification No. 21/2002-Cus. dated 01.03.2002 and Notification No. 12/2012-Cus. dated 17.03.2012 for the imported parts used in manufacturing outdoor cabinets/telecom racks, which were subsequently used by M/s Ericsson in the manufacture of BTS for telecom service providers. However, the extended period of limitation and penalties imposed were set aside as the appellants correctly declared the goods, and no facts were suppressed. The demand for duty was upheld, but restricted to the normal period with interest. The denial of the benefit of the notifications was upheld, and the appeal was allowed to the extent mentioned.
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