Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Exemption from Customs Duty / concessional rate of BCD - Import of HDPE Granules - mixing of minor quantity of Hexane - The Tribunal referred to specific judgments and test reports to support the conclusion that the HDPE imported by the appellant, despite minor modifications, still fell under the category of HDPE eligible for the concessional rate.
Exemption from Customs Duty / concessional rate of BCD - Import of HDPE Granules - mixing of minor quantity of Hexane - The Tribunal referred to specific judgments and test reports to support the conclusion that the HDPE imported by the appellant, despite minor modifications, still fell under the category of HDPE eligible for the concessional rate.
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