Exemption available unconditionally to notified goods imported from ASEAN countries

De-Diamond Electric India Pvt. Ltd. Vs PCIT (CESTAT Delhi) Appellant is entitled to claim the benefit of under Sl. No. 1335 of Notification No. 46/2011-CUS because the exemption is available unconditionally under the notification to all goods falling under 851190 imported from ASEAN countries Facts- The appellant had imported “Magnetic Iron Centre Copper/Centre Core Assembly” from Thailand through 79 bills of entry based on self-assessment. During the post-clearance audit, it was found that the appellant had classified the imported goods under 8505900 availing benefit of Sl. No. 1319 of N...