https://www.taxtmi.com/caselaws?id=198854 Concessional CVD under Notification No. 2/2011-C.E. was available only to wireless data modem cards fitted with PCMCIA, USB or PCI express ports. The imported goods were described as a complete wireless data modem, and the record did not establish that they had the specified interfaces, so the exemption could not be extended beyond the exact notification description. Later treatment of another consignment at a different port did not affect eligibility in this case. The denial of concessional CVD was therefore justified. en-us Tue, 09 May 2017 00:00:00 +0530 Sat, 10 Feb 2018 07:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198854 Concessional CVD under Notification No. 2/2011-C.E. was available only to wireless data modem cards fitted with PCMCIA, USB or PCI express ports. The imported goods were described as a complete wireless data modem, and the record did not establish that they had the specified interfaces, so the exemption could not be extended beyond the exact notification description. Later treatment of another consignment at a different port did not affect eligibility in this case. The denial of concessional CVD was therefore justified. Case-Laws Customs Tue, 09 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198854