https://www.taxtmi.com/caselaws?id=88100 The tribunal dismissed the appeals as the imported goods were not classified under Tariff Heading 90.21 as hearing aids or related components, rendering them ineligible for the concessional duty under Notification No. 71/86-C.E. The decision of the Collector, Customs (Appeals) was upheld, denying the benefit of the notification for Countervailing Duty. en-us Tue, 23 Dec 1997 00:00:00 +0530 Thu, 15 Sep 2011 10:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88100 The tribunal dismissed the appeals as the imported goods were not classified under Tariff Heading 90.21 as hearing aids or related components, rendering them ineligible for the concessional duty under Notification No. 71/86-C.E. The decision of the Collector, Customs (Appeals) was upheld, denying the benefit of the notification for Countervailing Duty. Case-Laws Customs Tue, 23 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88100