https://www.taxtmi.com/caselaws?id=460491 Wireless micro phones classified under Chapter 85 were treated as covered by Notification No. 21/2002-Cus. because the exemption used the term "micro phones" without excluding wireless variants or limiting the class of goods by heading. On that reading, the imported wireless micro phones qualified for customs duty exemption, and the denial of benefit in the impugned order was set aside. en-us Mon, 08 May 2017 00:00:00 +0530 Tue, 28 Jan 2025 18:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460491 Wireless micro phones classified under Chapter 85 were treated as covered by Notification No. 21/2002-Cus. because the exemption used the term "micro phones" without excluding wireless variants or limiting the class of goods by heading. On that reading, the imported wireless micro phones qualified for customs duty exemption, and the denial of benefit in the impugned order was set aside. Case-Laws Customs Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460491