Tribunal Upholds Appeals, Grants Exemption for Cellular Phones Under Notification No. 6/2002-CE, Serial No. 264.

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....Classification of goods and benefit of exemption - cellular telephones - it cannot be said that the learned Tribunal has committed any error in allowing the appeals preferred by the respondents and holding that the respondents shall be entitled to the benefit of exemption in terms of serial no. 264 of the table to the Notification No.6/2002-CE - SC....