https://www.taxtmi.com/caselaws?id=80559 Imported survival packs were treated as falling within the general description of "military stores" under Serial No. 4 of Notification No. 206/76-Cus., following an earlier Tribunal view that similar oxygen cylinders qualified for the same exemption. On that reading, the notification benefit was available to the goods, and the exemption claim was upheld. The departmental challenge was rejected because the imported items were covered by the notification's scope as military stores. en-us Fri, 08 Jun 1990 00:00:00 +0530 Fri, 17 Jun 2011 16:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80559 Imported survival packs were treated as falling within the general description of "military stores" under Serial No. 4 of Notification No. 206/76-Cus., following an earlier Tribunal view that similar oxygen cylinders qualified for the same exemption. On that reading, the notification benefit was available to the goods, and the exemption claim was upheld. The departmental challenge was rejected because the imported items were covered by the notification's scope as military stores. Case-Laws Income Tax Fri, 08 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80559