https://www.taxtmi.com/caselaws?id=114964 Accessories of CDMA mobile handsets, including chargers, batteries and antennae, were held to qualify for customs duty exemption under Notification No. 21/02 because the notification's description at Sl. No. 320 covered those goods. Classification under CTA Heading 8529.90 was not treated as a separate condition once the goods matched the exemption description. The denial of notification benefit was therefore unsustainable, and the exemption was admissible to the imported accessories. en-us Tue, 08 Feb 2005 00:00:00 +0530 Tue, 22 May 2012 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114964 Accessories of CDMA mobile handsets, including chargers, batteries and antennae, were held to qualify for customs duty exemption under Notification No. 21/02 because the notification's description at Sl. No. 320 covered those goods. Classification under CTA Heading 8529.90 was not treated as a separate condition once the goods matched the exemption description. The denial of notification benefit was therefore unsustainable, and the exemption was admissible to the imported accessories. Case-Laws Customs Tue, 08 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114964