https://www.taxtmi.com/caselaws?id=81292 Exemption under Notification No. 70-Cus. was held admissible where the importer had applied for the prescribed not manufactured in India certificate before import, and the certificate was issued after clearance. The Tribunal treated the later issuance as sufficient because the goods were otherwise covered by the notification and the conditions were substantively met. A purely technical objection based on the timing of the certificate was not accepted, and the exemption benefit was allowed in favour of the assessee. en-us Thu, 11 Apr 1991 00:00:00 +0530 Thu, 23 Jun 2011 16:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81292 Exemption under Notification No. 70-Cus. was held admissible where the importer had applied for the prescribed not manufactured in India certificate before import, and the certificate was issued after clearance. The Tribunal treated the later issuance as sufficient because the goods were otherwise covered by the notification and the conditions were substantively met. A purely technical objection based on the timing of the certificate was not accepted, and the exemption benefit was allowed in favour of the assessee. Case-Laws Customs Thu, 11 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81292