https://www.taxtmi.com/caselaws?id=74446 Imported goods described as "Radar Spares" were treated as eligible for concessional assessment under Notification No. 284/76-Cus. because the invoice description, the Assistant Meteorologist's certificate, and the Director (Radar)'s declaration supported their use as radar parts. The Tribunal accepted the surrounding circumstances and adopted a lenient approach in favour of extending the notification benefit. The goods were therefore held entitled to the concession, with consequential relief following. en-us Tue, 30 Jun 1987 00:00:00 +0530 Wed, 08 Jun 2011 18:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74446 Imported goods described as "Radar Spares" were treated as eligible for concessional assessment under Notification No. 284/76-Cus. because the invoice description, the Assistant Meteorologist's certificate, and the Director (Radar)'s declaration supported their use as radar parts. The Tribunal accepted the surrounding circumstances and adopted a lenient approach in favour of extending the notification benefit. The goods were therefore held entitled to the concession, with consequential relief following. Case-Laws Customs Tue, 30 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74446