https://www.taxtmi.com/caselaws?id=361823 Imported car CD players with MP3 playback and radio reception were treated as falling within the scope of the concessional customs and excise exemption notifications. The notifications covered MP3 players with or without radio reception, so the essential functional characteristics of the goods satisfied the exemption conditions. The exact sub-heading classification was not treated as decisive for denying the benefit where the notifications otherwise covered the goods. On the facts found, denial of the concessional rate and the resulting demand were unsustainable, and the assessee was entitled to the exemption. en-us Mon, 12 Mar 2018 00:00:00 +0530 Fri, 21 Feb 2020 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361823 Imported car CD players with MP3 playback and radio reception were treated as falling within the scope of the concessional customs and excise exemption notifications. The notifications covered MP3 players with or without radio reception, so the essential functional characteristics of the goods satisfied the exemption conditions. The exact sub-heading classification was not treated as decisive for denying the benefit where the notifications otherwise covered the goods. On the facts found, denial of the concessional rate and the resulting demand were unsustainable, and the assessee was entitled to the exemption. Case-Laws Customs Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361823