M/s. Sheth Impex Versus Commissioner of Customs (Sea Import), Chennai - Customs - CESTAT CHENNAI - Tri - Denial of benefit under Notification No. 21/2002-Cus - Classification under Heading 3005 9090 and 8414 5920 of the Customs Tariff Act, 1975 - Assessee claimed the goods are thawer equipment for blood warming and eligible for exemption from duty under Sl. No. 363 A B - Held that - Sl. No. 36 of the Table appended to Notification No. 21/2002-Cus. granted concessional rate of duty on the goods................................... Customs - Case Laws
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