https://www.taxtmi.com/caselaws?id=80332 The appeals, concerning eligibility for exemption under Notification 179/80-Cus., were allowed by remand. The appellants' submission of additional evidence, including an essentiality certificate and end-use affidavits, was crucial. The Tribunal emphasized the significance of these documents in establishing eligibility for the exemption. The matters were remanded to the Asst. Collector for reconsideration based on the provided evidence, indicating that if the imported goods aligned with the certificates, the appellants would qualify for the benefit under Notification 179/80-Cus. en-us Thu, 25 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 11:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80332 The appeals, concerning eligibility for exemption under Notification 179/80-Cus., were allowed by remand. The appellants' submission of additional evidence, including an essentiality certificate and end-use affidavits, was crucial. The Tribunal emphasized the significance of these documents in establishing eligibility for the exemption. The matters were remanded to the Asst. Collector for reconsideration based on the provided evidence, indicating that if the imported goods aligned with the certificates, the appellants would qualify for the benefit under Notification 179/80-Cus. Case-Laws Customs Thu, 25 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80332