https://www.taxtmi.com/caselaws?id=74613 Imported piston assemblies were held to satisfy the essential conditions of Notification No. 82-Cus. dated 6-8-1960 because certificates showed they were required for manufacture of diesel engines for agricultural tractors and were imported in ready-for-fitment form. The exemption was therefore allowed on the basis of substantial compliance with the notification and acceptance of the prescribed end use. The claim relating to countervailing duty was not examined at that stage. en-us Mon, 16 Jan 1984 00:00:00 +0530 Thu, 09 Jun 2011 18:28:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74613 Imported piston assemblies were held to satisfy the essential conditions of Notification No. 82-Cus. dated 6-8-1960 because certificates showed they were required for manufacture of diesel engines for agricultural tractors and were imported in ready-for-fitment form. The exemption was therefore allowed on the basis of substantial compliance with the notification and acceptance of the prescribed end use. The claim relating to countervailing duty was not examined at that stage. Case-Laws Customs Mon, 16 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74613