https://www.taxtmi.com/caselaws?id=35125 The Tribunal held that the imported goods were parts and components of mobile handsets, eligible for customs duty exemption under Notification No. 21/2002-Cus. The Tribunal also ruled that the valuation should be based on the renegotiated CIF terms. Consequently, the impugned order was set aside entirely, and the appeal was allowed with consequential relief. en-us Fri, 30 Jan 2009 00:00:00 +0530 Thu, 07 Jan 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35125 The Tribunal held that the imported goods were parts and components of mobile handsets, eligible for customs duty exemption under Notification No. 21/2002-Cus. The Tribunal also ruled that the valuation should be based on the renegotiated CIF terms. Consequently, the impugned order was set aside entirely, and the appeal was allowed with consequential relief. Case-Laws Customs Fri, 30 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35125