https://www.taxtmi.com/caselaws?id=799107 Technical meaning governs the scope of the customs concession for Train Protection and Warning System (TPWS) equipment. Railway specifications distinguish track-side and on-board TPWS signalling equipment from interfaces with brake-control systems. Disc Brake Units and Pole Wheels, which form part of axle-mounted disc braking and wheel-slide protection systems, therefore do not qualify as TPWS parts or components and cannot receive the concessional duty rate. Strict construction requires the exemption claimant to establish square coverage. Where a notice invokes only the normal limitation provision for duty recovery, differential duty may be demanded only for Bills of Entry within that period; recovery beyond it requires invocation of the extended-period provision. en-us Tue, 15 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799107 Technical meaning governs the scope of the customs concession for Train Protection and Warning System (TPWS) equipment. Railway specifications distinguish track-side and on-board TPWS signalling equipment from interfaces with brake-control systems. Disc Brake Units and Pole Wheels, which form part of axle-mounted disc braking and wheel-slide protection systems, therefore do not qualify as TPWS parts or components and cannot receive the concessional duty rate. Strict construction requires the exemption claimant to establish square coverage. Where a notice invokes only the normal limitation provision for duty recovery, differential duty may be demanded only for Bills of Entry within that period; recovery beyond it requires invocation of the extended-period provision. Case-Laws Customs Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799107