2015 (1) TMI 19

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..... e Customs authorities on 1-2-2008 allowing Nokia N25 mobile phones to be cleared duty free. Similarly there is also a copy of certificate on record issued by STPI to make import of the goods duty free. That certificate relates to invoice No. 991315, dated 22-1-2008 (copy of which is available at page 14 of appeal folder). Co-relation of these documents indicates that the goods imported were meant .....

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..... e object of the appellant. 2. It is also submitted that alternatively, in case goods are not covered by S. No. 12 of annexure 1 to the said notification, it shall be covered under S. No. 17 of annexure 1 to the said notification. 3. Revenue supports adjudication. 4. Heard both sides and perused the records. 5. To appreciate relevancy of serial numbers 3, 12 and 17 of Annexure 1 to the .....

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..... iversification, development or evaluation; 17 Any other item required in relation to production of export goods with the prior approval of the Board of Approval. 6. Record reveals that appellant was given procurement certificate by the Customs authorities on 1-2-2008 allowing Nokia N25 mobile phones to be cleared duty free. Similarly there is .....

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