https://www.taxtmi.com/caselaws?id=340081 The Tribunal allowed the appeals, setting aside the Order-in-Appeal that denied concessional duty rates under Notification No.76/2004-Cus and alternative benefits under Notification No.6/2002-CE. It held that imported computer parts are eligible for exemption under Notification No.6/2002-CE for manufacturing personal computers, despite not being initially claimed, as filing a refund claim constitutes challenging the assessment. The Tribunal emphasized that non-challenge of assessment does not preclude the right to file a refund claim in a self-assessment regime, granting relief to the appellants in accordance with the law. en-us Tue, 24 Jan 2017 00:00:00 +0530 Mon, 01 Jan 2018 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340081 The Tribunal allowed the appeals, setting aside the Order-in-Appeal that denied concessional duty rates under Notification No.76/2004-Cus and alternative benefits under Notification No.6/2002-CE. It held that imported computer parts are eligible for exemption under Notification No.6/2002-CE for manufacturing personal computers, despite not being initially claimed, as filing a refund claim constitutes challenging the assessment. The Tribunal emphasized that non-challenge of assessment does not preclude the right to file a refund claim in a self-assessment regime, granting relief to the appellants in accordance with the law. Case-Laws Customs Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340081