2015 (1) TMI 19

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....or the Appellant. Shri Sanjay Jain, DR, for the Respondent. ORDER Submission of the learned Counsel is that mobile imported in terms of Notification No. 52/03-Cus., dated 31-3-2003 were meant for development of software. Under S. No. 12 of annexure 1 to the said notification these goods were exempted from customs duty being prototype or a technical sample for each of the existing products....

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....nt, quality assurance equipment, storage systems, special racks for storage, modular furniture, computer furniture, anti-static carpet, tele-conference equipment, servo control system, security system, panels for electrical, net working equipment, data transfer protocol equipment , Central Air Conditioning equipments, air conditioning system and spares, consumables thereof 12 A Prototype or ....