https://www.taxtmi.com/caselaws?id=191780 Imported mobile X-ray image intensifier systems were treated as covered by the specific customs exemption entry in Notification No. 21/2002, supporting concessional basic customs duty. For countervailing duty, the goods were also held to fall within the more specific nil-rate entry in Central Excise Notification No. 6/2002, so the later 8% rate under Notification No. 10/2003-C.E. did not displace that exemption. Where competing exemption notifications apply to the same goods, the assessee may choose the more beneficial notification, and the more specific exemption prevails over a general entry. en-us Fri, 11 Aug 2006 00:00:00 +0530 Fri, 21 Apr 2017 14:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191780 Imported mobile X-ray image intensifier systems were treated as covered by the specific customs exemption entry in Notification No. 21/2002, supporting concessional basic customs duty. For countervailing duty, the goods were also held to fall within the more specific nil-rate entry in Central Excise Notification No. 6/2002, so the later 8% rate under Notification No. 10/2003-C.E. did not displace that exemption. Where competing exemption notifications apply to the same goods, the assessee may choose the more beneficial notification, and the more specific exemption prevails over a general entry. Case-Laws Customs Fri, 11 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191780