2017 (5) TMI 1834

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..... 0 50 of the Customs Tariff Act, 1975 or not - benefit of N/N. 21/2002-Cus., dated 1-3-2002 (Serial No. 244, Item No. 26, Item Serial No. 9) - HELD THAT:- It is found that micro phones are classified under both Chapter Heading 8518 as well as 8525 of the [Customs] Tariff Act, 1975. Since, the exemption Notification dated 1-3-2002 exempts 'Micro Phones' and there is no specific mention on th .....

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..... ppellant filed the bill of entry, claiming the benefit of Notification No. 21/2002-Cus., dated 1-3-2002 (Serial No. 244, Item No. 26, Item Serial No. 9). The benefit of Notification is only available to Micro Phone and not to wireless Micro Phone as these two items are separately classifiable as per the [Customs] Tariff Act, under Heading 8518 10 00 and 8525 50 50 respectively. 2. Ld. Advocate ap .....

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..... ones' and there is no specific mention on the category to which the exemption should be extended, we are of the view that the imported goods in this case i.e. 'wireless micro phones' should get the benefit of Notification dated 1-3-2002 for the purpose of Customs duty ex emption. Therefore, we do not find any merits in the impugned order. Accordingly, after setting aside the same, we a .....

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