https://www.taxtmi.com/caselaws?id=340255 The appellant imported computer parts and claimed a concessional rate of additional duty at 7% under Notification No.76/2004-Cus. The Commissioner of Customs (Appeals) denied this claim, stating the notification applied only to CPUs. The appellant also sought exemption under Notification No.6/2002-CE for using the goods in computer manufacture, which was initially rejected. However, the Tribunal allowed the appeal, emphasizing that legitimate exemptions should not be denied for not being claimed initially. The Tribunal held that filing a refund claim constituted a challenge to the assessment, granting relief to the appellant. en-us Mon, 06 Mar 2017 00:00:00 +0530 Sat, 10 Feb 2018 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340255 The appellant imported computer parts and claimed a concessional rate of additional duty at 7% under Notification No.76/2004-Cus. The Commissioner of Customs (Appeals) denied this claim, stating the notification applied only to CPUs. The appellant also sought exemption under Notification No.6/2002-CE for using the goods in computer manufacture, which was initially rejected. However, the Tribunal allowed the appeal, emphasizing that legitimate exemptions should not be denied for not being claimed initially. The Tribunal held that filing a refund claim constituted a challenge to the assessment, granting relief to the appellant. Case-Laws Customs Mon, 06 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340255