Importers Partially Win Appeal: Duty Demand Upheld but Limited; Penalties and Extended Limitation Periods Dismissed.

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....The appellants imported parts classified under different tariff headings used in the manufacture of outdoor cabinets called 'telecom racks'. These outdoor cabinets were supplied to M/s Ericsson India Pvt. Ltd., who mounted the outdoor BTS inside the cabinets to generate signals as a 'Base Trans receiver Station'. The Tribunal held that the appellants were not eligible for the benefit of exemption under Notification No. 21/2002-Cus. dated 01.03.2002 and Notification No. 12/2012-Cus. dated 17.03.2012 for the imported parts used in manufacturing outdoor cabinets/telecom racks, which were subsequently used by M/s Ericsson in the manufacture of BTS for telecom service providers. However, the extended period of limitation and penalties imposed we.........