https://www.taxtmi.com/caselaws?id=345519 Exemption under Notification No. 17/2001-Cus depended on whether the imported printer mechanism was an assembly containing a populated printed circuit board. The denial of concession was unsustainable because the lower authorities did not properly examine the physical composition of the goods, did not obtain expert opinion, and relied on an unverified assumption rather than evidence. The importers' technical material, including a Government testing and certification opinion, was not duly considered. The impugned orders were therefore set aside, and the notification benefit was restored with consequential relief. en-us Tue, 20 Jun 2017 00:00:00 +0530 Sat, 10 Feb 2018 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345519 Exemption under Notification No. 17/2001-Cus depended on whether the imported printer mechanism was an assembly containing a populated printed circuit board. The denial of concession was unsustainable because the lower authorities did not properly examine the physical composition of the goods, did not obtain expert opinion, and relied on an unverified assumption rather than evidence. The importers' technical material, including a Government testing and certification opinion, was not duly considered. The impugned orders were therefore set aside, and the notification benefit was restored with consequential relief. Case-Laws Customs Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345519