https://www.taxtmi.com/caselaws?id=343437 Imported hard disc drives were treated as eligible for the benefit of the exemption notification and the corresponding concessional customs duty rate. The issue was governed by an earlier coordinate-Bench decision on identical facts, which had already accepted such eligibility under the relevant exemption notification as amended from time to time. Applying that binding view, the impugned order was found unsustainable and the exemption benefit was allowed in favour of the assessee. en-us Tue, 11 Apr 2017 00:00:00 +0530 Thu, 25 May 2017 10:26:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343437 Imported hard disc drives were treated as eligible for the benefit of the exemption notification and the corresponding concessional customs duty rate. The issue was governed by an earlier coordinate-Bench decision on identical facts, which had already accepted such eligibility under the relevant exemption notification as amended from time to time. Applying that binding view, the impugned order was found unsustainable and the exemption benefit was allowed in favour of the assessee. Case-Laws Customs Tue, 11 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343437