https://www.taxtmi.com/caselaws?id=77345 The Tribunal upheld the benefit of duty exemption for all disputed items, including Differential Global Positioning System, Electronic Theodolite, and Radio Telephone Equipment, as essential parts for survey vessels under Heading 89.06. The items were deemed to qualify for exemption under Notification No. 23/98-Cus. for manufacturing launches under Heading 89.06. Appeal No. C/454/02 was allowed, challenging the denial of exemption for certain items, while Appeal No. C/405/02, challenging the extension of benefits to other items, was dismissed. en-us Mon, 07 Dec 2009 00:00:00 +0530 Wed, 08 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77345 The Tribunal upheld the benefit of duty exemption for all disputed items, including Differential Global Positioning System, Electronic Theodolite, and Radio Telephone Equipment, as essential parts for survey vessels under Heading 89.06. The items were deemed to qualify for exemption under Notification No. 23/98-Cus. for manufacturing launches under Heading 89.06. Appeal No. C/454/02 was allowed, challenging the denial of exemption for certain items, while Appeal No. C/405/02, challenging the extension of benefits to other items, was dismissed. Case-Laws Customs Mon, 07 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77345