2016 (9) TMI 1409

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....nt. Shri B. Balamurugan, AC (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - Appellant imported toner cartridge for laser printer in terms of Bill of Entry (copy of which is available at page 34 of appeal record). But claimed that to be ink cartridge to avail duty concession at relevant point of time per Notification No. 21/2002-Cus., dated 1-3-2002. 2. Ink ....

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....bill of entries beginning from 7-5-2004 till 5-8-2004. During this period, the Notification No. 21/2002-Cus., dated 1-3-2002 has undergone amendment. Notification No. 66/2004-Cus., 9-7-2004 granted benefit of duty concession to ink cartridge at the relevant point of time of import but not to tonner cartridge. 6. Perusal of the entries in the Notification No. 66/2004-Cus., dated 9-7-2004 cl....