https://www.taxtmi.com/caselaws?id=54126 CD-R blank (recordable) media assessed as unrecorded media under Customs Tariff Act sub-heading 8523.90 was not entitled to concessional duty under Serial No. 174 of Notification No. 11/97-Cus. The exemption entry covered Compact Disc-Read Only Memory (CD-ROM), which was treated as recorded media, and was construed as confined to recorded media alone. Subsequent recording of the imported blank media did not expand the scope of the notification. The concessional duty benefit was therefore unavailable to the imported goods. en-us Fri, 17 Jun 2005 00:00:00 +0530 Mon, 18 Oct 2010 11:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54126 CD-R blank (recordable) media assessed as unrecorded media under Customs Tariff Act sub-heading 8523.90 was not entitled to concessional duty under Serial No. 174 of Notification No. 11/97-Cus. The exemption entry covered Compact Disc-Read Only Memory (CD-ROM), which was treated as recorded media, and was construed as confined to recorded media alone. Subsequent recording of the imported blank media did not expand the scope of the notification. The concessional duty benefit was therefore unavailable to the imported goods. Case-Laws Customs Fri, 17 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54126