https://www.taxtmi.com/caselaws?id=98782 An imported signal generator qualifies for concessional duty under Notification No. 118/80-Cus. where its frequency range includes operation above 1000 MHz. The equipment's upper frequency limit of 1750 MHz brought it within the notified description, and the fact that it also covered lower frequencies did not disqualify it. The notification was read by its evident object, which was to extend the concession to generators capable of operating above 1000 MHz, so the Revenue's challenge failed. en-us Thu, 23 Sep 1999 00:00:00 +0530 Tue, 24 Jan 2012 10:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98782 An imported signal generator qualifies for concessional duty under Notification No. 118/80-Cus. where its frequency range includes operation above 1000 MHz. The equipment's upper frequency limit of 1750 MHz brought it within the notified description, and the fact that it also covered lower frequencies did not disqualify it. The notification was read by its evident object, which was to extend the concession to generators capable of operating above 1000 MHz, so the Revenue's challenge failed. Case-Laws Customs Thu, 23 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98782