2015 (11) TMI 134 - SCH - Customs

Eligibility of benefit of concessional duty in terms of Serial No. 174 of table to the Notification 11/97-Cus., dated 1-3-97 to CD-R Blank (Recordable) imported - Supreme Court after hearing the parties, dismissed the appeal as the tax effect is insignificant. The appeal was filed against the decision of Tribunal 2005 (6) TMI 100 - CESTAT, MUMBAI ; wherein Tribunal held that since serial No. 174 is very clear, we find that the benefit thereunder is not applicable to the goods in question, since as per the respondent, what has been imported is unrecorded media, but which gets subsequently recorded.