https://www.taxtmi.com/caselaws?id=413340 The Tribunal classified the goods as 'Base Stations' under CTH 8517 61 00, rejected the application of the extended limitation period under Section 28(4) of the Customs Act, and ruled the goods eligible for exemption under Notification dated 17.03.2012. The appeal by Reliance Jio was allowed, while the Department's appeal was dismissed. en-us Wed, 06 Oct 2021 00:00:00 +0530 Fri, 08 Oct 2021 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413340 The Tribunal classified the goods as 'Base Stations' under CTH 8517 61 00, rejected the application of the extended limitation period under Section 28(4) of the Customs Act, and ruled the goods eligible for exemption under Notification dated 17.03.2012. The appeal by Reliance Jio was allowed, while the Department's appeal was dismissed. Case-Laws Customs Wed, 06 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413340