https://www.taxtmi.com/caselaws?id=115402 Ionisation smoke detectors imported for customs classification were held not to qualify for concessional duty under Notification No. 79/93-Cus. because they functioned by detecting smoke through a change in pre-set voltage and triggering an alarm, rather than as instruments or apparatus for measuring or checking electrical quantities within the exemption entry. Relief under the alternative entry was also unavailable since the goods were classifiable under Heading 9022.19 and no claim was made under the remaining notification entries. The notification benefit was therefore denied. en-us Wed, 08 Jun 2005 00:00:00 +0530 Tue, 29 May 2012 13:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115402 Ionisation smoke detectors imported for customs classification were held not to qualify for concessional duty under Notification No. 79/93-Cus. because they functioned by detecting smoke through a change in pre-set voltage and triggering an alarm, rather than as instruments or apparatus for measuring or checking electrical quantities within the exemption entry. Relief under the alternative entry was also unavailable since the goods were classifiable under Heading 9022.19 and no claim was made under the remaining notification entries. The notification benefit was therefore denied. Case-Laws Customs Wed, 08 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115402