Importer denied exemption meant for associations. Supreme Court affirms ruling.

The Supreme Court upheld the decision of the Customs, Excise & Gold Appellate Tribunal, ruling that an individual importer was not eligible for an exemption notification intended for associations. The appellant's appeal was dismissed.

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The Supreme Court upheld the decision of the Customs, Excise & Gold Appellate Tribunal, stating that an individual importer could not avail of an exemption notification meant for associations. The appellant's appeal was dismissed.

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