https://www.taxtmi.com/caselaws?id=166118 Imported antenna systems specially designed for communications equipment were treated as falling within the scope of the exemption notification. The claim for relief was not defeated merely because the appellants had initially cited a different customs notification, since the substance of the claim remained the same and sought reassessment at the same duty rate. A citation of the notification did not create a fresh claim where the operative relief sought was unchanged. The objection based on the change in notification was therefore untenable, and the goods were held eligible for exemption under Notification No. 147/58-Cus. en-us Fri, 20 May 1983 00:00:00 +0530 Tue, 26 Aug 2014 11:50:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166118 Imported antenna systems specially designed for communications equipment were treated as falling within the scope of the exemption notification. The claim for relief was not defeated merely because the appellants had initially cited a different customs notification, since the substance of the claim remained the same and sought reassessment at the same duty rate. A citation of the notification did not create a fresh claim where the operative relief sought was unchanged. The objection based on the change in notification was therefore untenable, and the goods were held eligible for exemption under Notification No. 147/58-Cus. Case-Laws Customs Fri, 20 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166118