https://www.taxtmi.com/caselaws?id=444140 Goods classified under tariff item 39199090 were held to fall within the concessional basic customs duty benefit under Notification No. 57/2017-Cus, as amended, because the entry covered that tariff item generally and excluded only the specified cellular mobile phone parts and sub-parts. The Revenue's attempt to read in an additional user-based restriction, limiting the benefit to goods used in cellular phones or electronic goods, was rejected as unsupported by the notification text. On a plain reading of the exemption entry, the benefit remained available to all other goods under the specified tariff item, and denial of the concession was not justified. en-us Mon, 09 Oct 2023 00:00:00 +0530 Tue, 10 Oct 2023 08:30:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444140 Goods classified under tariff item 39199090 were held to fall within the concessional basic customs duty benefit under Notification No. 57/2017-Cus, as amended, because the entry covered that tariff item generally and excluded only the specified cellular mobile phone parts and sub-parts. The Revenue's attempt to read in an additional user-based restriction, limiting the benefit to goods used in cellular phones or electronic goods, was rejected as unsupported by the notification text. On a plain reading of the exemption entry, the benefit remained available to all other goods under the specified tariff item, and denial of the concession was not justified. Case-Laws Customs Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444140