Court Analyzes Eligibility for Customs Duty Benefits Under Notification No. 21/2002-Cus: Classification vs. Eligibility Debate.

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....Benefit of Notification No. 21/2002-Cus. - Chapter Note is relevant only to classification of the goods. With regard to the examined notification, what is required to be examined is whether the goods imported by the appellant satisfies the parameters specified in the description of the goods given in the notification - AT....