Upgrade to AI Search ✕

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
• Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
• Detailed report covering:
     - Overview Summary
     - Governing Provisions [Acts, Notifications, Circulars]
     - Relevant Case Laws
     - Tariff / Classification / HSN
     - Expert views from TaxTMI
     - Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Call Us / Help / Feedback✕

TMI Blog

Home /

Previous Next

1983 (5) TMI 228

X X X X Extracts X X X X

Full Text of the Document

X X X X Extracts X X X X

..... ORDER The case was heard on 20-5-1983. 2.&emsp;The appellants seek the benefit of exemption Notification No. 147/58-Cus. in respect of Hygain Antenna System for Telecommunication Equipment imported by them. Their claims was rejected by the Appellate Collector on the ground that the appellants had failed to establish that the goods were specially designed as components of wireless transmission....

X X X X Extracts X X X X

Full Text of the Document

X X X X Extracts X X X X

....llants' claim remains the same, viz., re-assessment @ 40% customs duty. Citing of a wrong notification in the original claim and its subsequent correction by citing the correct notification do not convert the claim into a fresh claim. Wrong citation of the tariff item, notification, rule or section can be corrected at any stage so long as the nature and substance of the claim does not change and t....

Previous Next

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

1983 (5) TMI 228