https://www.taxtmi.com/highlights?id=81449 The appellants imported parts classified under different tariff headings used in the manufacture of outdoor cabinets called 'telecom racks'. These outdoor cabinets were supplied to M/s Ericsson India Pvt. Ltd., who mounted the outdoor BTS inside the cabinets to generate signals as a 'Base Trans receiver Station'. The Tribunal held that the appellants were not eligible for the benefit of exemption under Notification No. 21/2002-Cus. dated 01.03.2002 and Notification No. 12/2012-Cus. dated 17.03.2012 for the imported parts used in manufacturing outdoor cabinets/telecom racks, which were subsequently used by M/s Ericsson in the manufacture of BTS for telecom service providers. However, the extended period of limitation and penalties imposed we..... en-us Wed, 18 Sep 2024 07:53:02 +0530 Wed, 18 Sep 2024 07:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=81449 The appellants imported parts classified under different tariff headings used in the manufacture of outdoor cabinets called 'telecom racks'. These outdoor cabinets were supplied to M/s Ericsson India Pvt. Ltd., who mounted the outdoor BTS inside the cabinets to generate signals as a 'Base Trans receiver Station'. The Tribunal held that the appellants were not eligible for the benefit of exemption under Notification No. 21/2002-Cus. dated 01.03.2002 and Notification No. 12/2012-Cus. dated 17.03.2012 for the imported parts used in manufacturing outdoor cabinets/telecom racks, which were subsequently used by M/s Ericsson in the manufacture of BTS for telecom service providers. However, the extended period of limitation and penalties imposed we..... Highlights Central Excise Wed, 18 Sep 2024 07:53:02 +0530 https://www.taxtmi.com/highlights?id=81449