https://www.taxtmi.com/caselaws?id=118599 Imported mobile phone parts and accessories were held eligible for exemption under Notification No. 21/2002-Cus because the notification expressly covered parts, components and accessories of mobile handsets under the specified heading or any other chapter. Rule 2(a) of the General Rules of Interpretation could not be invoked to deny the exemption by deeming the goods to be complete mobile phones in semi-knocked down form. The tribunal also relied on Board circulars and prior authority to treat the goods as presented for exemption purposes. The demand, confiscation and penalty based on denial of the exemption were therefore set aside. en-us Mon, 14 Aug 2006 00:00:00 +0530 Tue, 19 May 2026 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118599 Imported mobile phone parts and accessories were held eligible for exemption under Notification No. 21/2002-Cus because the notification expressly covered parts, components and accessories of mobile handsets under the specified heading or any other chapter. Rule 2(a) of the General Rules of Interpretation could not be invoked to deny the exemption by deeming the goods to be complete mobile phones in semi-knocked down form. The tribunal also relied on Board circulars and prior authority to treat the goods as presented for exemption purposes. The demand, confiscation and penalty based on denial of the exemption were therefore set aside. Case-Laws Customs Mon, 14 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118599