https://www.taxtmi.com/caselaws?id=45859 Hearing-aid earphones or receivers imported as component parts of hearing aids were treated as goods specifically meant for use in hearing aids, based on the invoices and import documents. Because the exemption notification applied to component parts imported for that purpose under Tariff Item 90.21, the benefit could not be denied. Classification under Tariff Item 85.18 for countervailing duty was inconsistent with the admitted character and use of the goods, so the goods fell under Tariff Item 90.21 and the concessional duty benefit remained available. en-us Wed, 01 Nov 2000 00:00:00 +0530 Wed, 14 Jul 2010 12:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45859 Hearing-aid earphones or receivers imported as component parts of hearing aids were treated as goods specifically meant for use in hearing aids, based on the invoices and import documents. Because the exemption notification applied to component parts imported for that purpose under Tariff Item 90.21, the benefit could not be denied. Classification under Tariff Item 85.18 for countervailing duty was inconsistent with the admitted character and use of the goods, so the goods fell under Tariff Item 90.21 and the concessional duty benefit remained available. Case-Laws Central Excise Wed, 01 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45859