https://www.taxtmi.com/caselaws?id=190198 Imported goods described as CD receivers with USB, AUX and MP-3 playback capability did not qualify as MP-3 players for exemption purposes. The essential product description had to match the exemption notification, and a mere additional ability to play MP-3 format did not change the goods' character. As the notifications applied only to MP-3, MP-4 or MPEG4 players with or without radio or video reception facility, the goods fell outside the concessional entry. Denial of exemption was therefore upheld and the appeal failed on merits. en-us Wed, 21 Jan 2015 00:00:00 +0530 Thu, 09 Feb 2017 08:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190198 Imported goods described as CD receivers with USB, AUX and MP-3 playback capability did not qualify as MP-3 players for exemption purposes. The essential product description had to match the exemption notification, and a mere additional ability to play MP-3 format did not change the goods' character. As the notifications applied only to MP-3, MP-4 or MPEG4 players with or without radio or video reception facility, the goods fell outside the concessional entry. Denial of exemption was therefore upheld and the appeal failed on merits. Case-Laws Customs Wed, 21 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190198