https://www.taxtmi.com/caselaws?id=77541 An exemption notification cannot be denied by implying a condition that the goods must be imported in a single consignment when no such restriction is expressly stated. Where a second-hand plant was imported in multiple consignments for logistical convenience, was ultimately installed, and no attempt to evade the law was shown, clubbing of consignments could not be refused merely because the items arrived under different Bills of Entry. The demand for differential duty based on denial of the exemption was therefore set aside. en-us Thu, 14 Jan 2010 00:00:00 +0530 Thu, 23 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77541 An exemption notification cannot be denied by implying a condition that the goods must be imported in a single consignment when no such restriction is expressly stated. Where a second-hand plant was imported in multiple consignments for logistical convenience, was ultimately installed, and no attempt to evade the law was shown, clubbing of consignments could not be refused merely because the items arrived under different Bills of Entry. The demand for differential duty based on denial of the exemption was therefore set aside. Case-Laws Customs Thu, 14 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77541