https://www.taxtmi.com/caselaws?id=110539 Supporting masts and stainless steel masts used to hold antennae and solar plates were treated as metal structures under Heading 7308.20, not as equipment for a rural telecommunication network under Chapter 85. Because the concessional duty benefit under Notification No. 4/97-C.E. applied only to eligible Chapter 85 equipment, the goods could not be reclassified under Heading 8525.00 merely to secure exemption. The result was that the refund claim failed and the exemption benefit was denied. en-us Thu, 06 Nov 2003 00:00:00 +0530 Tue, 17 Apr 2012 13:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110539 Supporting masts and stainless steel masts used to hold antennae and solar plates were treated as metal structures under Heading 7308.20, not as equipment for a rural telecommunication network under Chapter 85. Because the concessional duty benefit under Notification No. 4/97-C.E. applied only to eligible Chapter 85 equipment, the goods could not be reclassified under Heading 8525.00 merely to secure exemption. The result was that the refund claim failed and the exemption benefit was denied. Case-Laws Central Excise Thu, 06 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110539