https://www.taxtmi.com/caselaws?id=73014 Imported electronic valves were treated as specially designed radar components where the supporting certificate stated they were essential for radar operation, not substitutable for other valves, and suited to radar circuits. On that basis, the goods fell within the concessional entry under the relevant customs exemption notification. The Tribunal accepted the departmental view and held that concessional assessment was available, with re-assessment and consequential relief warranted. en-us Thu, 07 Apr 1983 00:00:00 +0530 Thu, 26 May 2011 15:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73014 Imported electronic valves were treated as specially designed radar components where the supporting certificate stated they were essential for radar operation, not substitutable for other valves, and suited to radar circuits. On that basis, the goods fell within the concessional entry under the relevant customs exemption notification. The Tribunal accepted the departmental view and held that concessional assessment was available, with re-assessment and consequential relief warranted. Case-Laws Customs Thu, 07 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73014