https://www.taxtmi.com/caselaws?id=435792 The Tribunal upheld the Department's classification of the imported goods under CTH 85049090, denying the benefit of Notification No. 21/2005-Cus and Notification No. 6/2006-CE. The appellant's appeal was dismissed, and the impugned order was affirmed. The goods were not considered parts or accessories of Integrated Fixed Wireless Telephones (IFWT) and were deemed parts of Switch Mode Power System (SMPS), thus not eligible for the claimed exemptions. en-us Wed, 22 Mar 2023 00:00:00 +0530 Tue, 28 Mar 2023 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435792 The Tribunal upheld the Department's classification of the imported goods under CTH 85049090, denying the benefit of Notification No. 21/2005-Cus and Notification No. 6/2006-CE. The appellant's appeal was dismissed, and the impugned order was affirmed. The goods were not considered parts or accessories of Integrated Fixed Wireless Telephones (IFWT) and were deemed parts of Switch Mode Power System (SMPS), thus not eligible for the claimed exemptions. Case-Laws Customs Wed, 22 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435792