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

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..... .....

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