https://www.taxtmi.com/caselaws?id=346147 The Tribunal dismissed the appeal, ruling that the imported CD-RW did not qualify for exemption under Circular No.55/2001-Cus as it did not fall within the specific classification of CD-ROM drives under CTH 84717060. The Tribunal emphasized that the exemption was limited to CD-Rom or RW drives under CTH 84717090 and did not extend to the CD-RW imported by the appellant. The decision highlighted the importance of aligning imported goods with the precise description outlined in the notification for exemption eligibility, ultimately denying the appellant's claim for exemption of additional duty of Customs. en-us Fri, 19 May 2017 00:00:00 +0530 Mon, 12 Feb 2018 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346147 The Tribunal dismissed the appeal, ruling that the imported CD-RW did not qualify for exemption under Circular No.55/2001-Cus as it did not fall within the specific classification of CD-ROM drives under CTH 84717060. The Tribunal emphasized that the exemption was limited to CD-Rom or RW drives under CTH 84717090 and did not extend to the CD-RW imported by the appellant. The decision highlighted the importance of aligning imported goods with the precise description outlined in the notification for exemption eligibility, ultimately denying the appellant's claim for exemption of additional duty of Customs. Case-Laws Customs Fri, 19 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346147