https://www.taxtmi.com/caselaws?id=341573 The Tribunal allowed the appeal, granting duty exemption to the appellant, a 100% EOU unit, for importing Electricity Meter Test Equipment despite a code discrepancy. The Tribunal considered the manufacturer's clarification, absence of adverse test reports, and the similarity between ordered and imported products, overturning the Adjudicating Authority and Commissioner (Appeals) decisions. The appellant successfully argued for duty exemption based on the goods' conformity to certified specifications, leading to the impugned order being set aside and consequential benefits awarded. en-us Wed, 22 Mar 2017 00:00:00 +0530 Mon, 12 Feb 2018 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341573 The Tribunal allowed the appeal, granting duty exemption to the appellant, a 100% EOU unit, for importing Electricity Meter Test Equipment despite a code discrepancy. The Tribunal considered the manufacturer's clarification, absence of adverse test reports, and the similarity between ordered and imported products, overturning the Adjudicating Authority and Commissioner (Appeals) decisions. The appellant successfully argued for duty exemption based on the goods' conformity to certified specifications, leading to the impugned order being set aside and consequential benefits awarded. Case-Laws Customs Wed, 22 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341573