https://www.taxtmi.com/caselaws?id=73076 Imported electronic components were treated as eligible for concessional customs assessment under Notification No. 37-Cus. where they were shown to be used in the manufacture of thristor converters. Production of the D.G.T.D. certificate, drawings and catalogues was accepted as substantial compliance with the notification conditions, and the claim for concessional duty was allowed. The stated principle is that concessional assessment should not be denied when documentary requirements are substantially met and the notified end-use is established. en-us Mon, 14 May 1984 00:00:00 +0530 Thu, 26 May 2011 18:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73076 Imported electronic components were treated as eligible for concessional customs assessment under Notification No. 37-Cus. where they were shown to be used in the manufacture of thristor converters. Production of the D.G.T.D. certificate, drawings and catalogues was accepted as substantial compliance with the notification conditions, and the claim for concessional duty was allowed. The stated principle is that concessional assessment should not be denied when documentary requirements are substantially met and the notified end-use is established. Case-Laws Customs Mon, 14 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73076