https://www.taxtmi.com/caselaws?id=1459 The Tribunal upheld the Commissioner's decision to confirm duty demand against the appellants for importing insulated electrical cable lengths as components for ECG machines but using them as spares/warranty replacements. The appellants' argument that the components were intended for ECG machine manufacture and later sold as spares was deemed unsubstantiated, leading to the denial of exemption benefits under Notification No. 165/86-Cus. The Tribunal agreed with the Commissioner's invocation of the extended period for duty demand, emphasizing strict compliance with Notification conditions and dismissing the appeal. en-us Tue, 06 Feb 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1459 The Tribunal upheld the Commissioner's decision to confirm duty demand against the appellants for importing insulated electrical cable lengths as components for ECG machines but using them as spares/warranty replacements. The appellants' argument that the components were intended for ECG machine manufacture and later sold as spares was deemed unsubstantiated, leading to the denial of exemption benefits under Notification No. 165/86-Cus. The Tribunal agreed with the Commissioner's invocation of the extended period for duty demand, emphasizing strict compliance with Notification conditions and dismissing the appeal. Case-Laws Customs Tue, 06 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1459