https://www.taxtmi.com/caselaws?id=87550 Imported relays for industrial control qualified for concessional basic customs duty because they matched the notification's description of relays with contact rating up to 7 amperes, and the exemption was not confined to goods for the electronic industry. However, auxiliary duty exemption was unavailable because duty liability is determined by the date of import, and the relevant import occurred before Notification No. 209/87-Cus. took effect. The appeal therefore succeeded only on basic customs duty and failed on auxiliary duty. en-us Wed, 13 Aug 1997 00:00:00 +0530 Tue, 06 Sep 2011 17:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87550 Imported relays for industrial control qualified for concessional basic customs duty because they matched the notification's description of relays with contact rating up to 7 amperes, and the exemption was not confined to goods for the electronic industry. However, auxiliary duty exemption was unavailable because duty liability is determined by the date of import, and the relevant import occurred before Notification No. 209/87-Cus. took effect. The appeal therefore succeeded only on basic customs duty and failed on auxiliary duty. Case-Laws Customs Wed, 13 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87550