https://www.taxtmi.com/caselaws?id=361823 The Tribunal allowed the appeal, setting aside the impugned order, as it determined that the imported goods, capable of playing CDs and MP3s with radio reception, were entitled to the concessional duty rate specified in the exemption notifications. The decision highlighted the significance of the goods' functionalities in assessing eligibility for benefits under the Customs Tariff, emphasizing that the goods qualified for the claimed exemptions based on their capabilities, ultimately ruling in favor of the appellant. 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 The Tribunal allowed the appeal, setting aside the impugned order, as it determined that the imported goods, capable of playing CDs and MP3s with radio reception, were entitled to the concessional duty rate specified in the exemption notifications. The decision highlighted the significance of the goods' functionalities in assessing eligibility for benefits under the Customs Tariff, emphasizing that the goods qualified for the claimed exemptions based on their capabilities, ultimately ruling in favor of the appellant. Case-Laws Customs Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361823