https://www.taxtmi.com/caselaws?id=80450 The court held that Distance Measuring Equipment (DME) did not qualify for exemption under Notification No. 284/76 as it primarily functions as a navigation system, not a wireless reception apparatus. The court directed the Collector to reconsider the classification of DME under Chapter 85.15 or 90.14, as the lower authorities had not addressed this issue. The appellants were not granted the benefit of the notification, and the matter was remanded for proper classification determination. en-us Fri, 09 Mar 1990 00:00:00 +0530 Thu, 16 Jun 2011 18:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80450 The court held that Distance Measuring Equipment (DME) did not qualify for exemption under Notification No. 284/76 as it primarily functions as a navigation system, not a wireless reception apparatus. The court directed the Collector to reconsider the classification of DME under Chapter 85.15 or 90.14, as the lower authorities had not addressed this issue. The appellants were not granted the benefit of the notification, and the matter was remanded for proper classification determination. Case-Laws Customs Fri, 09 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80450