1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Assessee's Choice Impacts Duty Exemption, Collector's Order Overturned</h1> The Tribunal ruled that the assessee had the option not to avail complete duty exemption, leading to the goods being subject to duty payment. ... Exemption subject to conditions - Option to avail the benefit The judgment dealt with whether the assessee was required to avail complete duty exemption or had the option to pay duty. The Tribunal considered the conditional nature of the exemption notification and ruled that the assessee had the right not to avail of the notification, making the goods liable for duty payment. As a result, the appeals were allowed, and the Collector's order was set aside.
TaxTMI 
TaxTMI 
