Import of Internal Remote Electrical Tilt Switches (iRET) - benefit of Exemption notification - Whether...

Import of Internal Remote Electrical Tilt Switches (iRET) - benefit of Exemption notification - Whether the amperage of the iRETs imported by the appellant were of 5 Amps as declared in the Bills of Entry or were of less than 5 Amps as now asserted by the appellant relying on the aforesaid documents - The Appellate Tribunal found in favor of the appellant, accepting the evidence presented to establish that the imported iRETs were actually of less than 5 amperes. The Tribunal highlighted a typographical error in the documentation and emphasized that duties should be charged based on the actual specifications of the imported goods. Consequently, the impugned order was set aside. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X