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TMI Blog2017 (5) TMI 1530X X X X Extracts X X X X X X X X Extracts X X X X ..... he imported goods are not having such facilities. It is also to be noticed that the concessional rate of duty is available only for modem cards, i.e. parts which can be used for making modems. The imported goods are clearly in the form of complete duty modems which will not be eligible for the benefit of the notification. Benefit rightly denied - appeal dismissed - decided against appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No. 2/2011-C.E., dated 1-3-2011 (Serial No. 61). The assessing authority assessed the customs duty on the impugned bill of entry @ 0% BCD + 12.5% CVD + 0% Cess on CVD + 0% Cess on Customs Duty + 0% SAD, without extending the benefit of exemption of concessional CVD available under Notification No. 2/2011-C.E., dated 1-3-2011 as amended, to the appellant, resulting in excess payment of customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quent consignment of Wireless Data Modem imported by the appellant at Mumbai and was assessed by the Customs, Air Cargo, Mumbai by allowing the benefit of concessional rate of CVD @ 6% under Notification No. 2/2011-C.E., dated 1-3-2011, as amended vide Bill of Entry for home consumption no. 8853127 dated 8-4-2015. 4. With the above background we have heard Shri Udit Jain, Advocate for the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records, we find that the goods imported are described as M-1 Haier Wireless Data Modem-Wi-Fi and battery colo . During the course of arguments, the ld. Counsel has also submitted a copy of leaflet said to cover the imported goods. The benefit is available only to wireless data modem cards which specifically have the additional facility of PCMCIA or USB or PCI express ports. From the leaflet sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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