Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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Benefit of Notification No. 21/2002-Cus. - Chapter Note is relevant only to classification of the goods. With regard to the examined notification, what is required to be examined is whether the goods imported by the appellant satisfies the parameters specified in the description of the goods given in the notification - AT
Benefit of Notification No. 21/2002-Cus. - Chapter Note is relevant only to classification of the goods. With regard to the examined notification, what is required to be examined is whether the goods imported by the appellant satisfies the parameters specified in the description of the goods given in the notification - AT
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