https://www.taxtmi.com/caselaws?id=74684 Customs exemption under Notification No. 29/79-Cus. was held inapplicable to imported elastic webbing because the goods did not fall within the scope of the notification. The Tribunal relied on its earlier decision involving the same notification and applied the same interpretation to reject the claim. As the exemption was unavailable, the associated refund claim also failed, and the lower authorities' refusal of refund was upheld. en-us Tue, 24 Feb 1987 00:00:00 +0530 Fri, 10 Jun 2011 13:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74684 Customs exemption under Notification No. 29/79-Cus. was held inapplicable to imported elastic webbing because the goods did not fall within the scope of the notification. The Tribunal relied on its earlier decision involving the same notification and applied the same interpretation to reject the claim. As the exemption was unavailable, the associated refund claim also failed, and the lower authorities' refusal of refund was upheld. Case-Laws Customs Tue, 24 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74684