https://www.taxtmi.com/caselaws?id=80541 The appeal challenging the demand for differential duty on steel billets sold to outside parties instead of being used for the project was dismissed. The appellants failed to comply with project import conditions and prove eligibility for exemption under Notification 213/85. The Collector's decision to apply a different notification for duty exemption was upheld due to discrepancies in documentation and failure to meet exemption criteria. The department's cross-objection was also dismissed, affirming the duty liability on the imported steel billets. en-us Mon, 23 Apr 1990 00:00:00 +0530 Fri, 17 Jun 2011 15:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80541 The appeal challenging the demand for differential duty on steel billets sold to outside parties instead of being used for the project was dismissed. The appellants failed to comply with project import conditions and prove eligibility for exemption under Notification 213/85. The Collector's decision to apply a different notification for duty exemption was upheld due to discrepancies in documentation and failure to meet exemption criteria. The department's cross-objection was also dismissed, affirming the duty liability on the imported steel billets. Case-Laws Customs Mon, 23 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80541