https://www.taxtmi.com/caselaws?id=118139 Imported consignments of ultra sound scanner equipment parts were held eligible for concessional customs duty under Notification No. 17/2001-Cus. because the record did not support treating them as complete machines in CKD condition. The relevant factual basis was that essential components such as probes, monitor assembly and keyboard assembly were not imported, and the lower authorities relied on prior correspondence relating to earlier imports that was not relevant to the present consignments. On that footing, the denial of exemption was unsustainable and the concessional benefit was available. en-us Tue, 21 Feb 2006 00:00:00 +0530 Thu, 28 Jun 2012 16:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118139 Imported consignments of ultra sound scanner equipment parts were held eligible for concessional customs duty under Notification No. 17/2001-Cus. because the record did not support treating them as complete machines in CKD condition. The relevant factual basis was that essential components such as probes, monitor assembly and keyboard assembly were not imported, and the lower authorities relied on prior correspondence relating to earlier imports that was not relevant to the present consignments. On that footing, the denial of exemption was unsustainable and the concessional benefit was available. Case-Laws Customs Tue, 21 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118139