https://www.taxtmi.com/caselaws?id=81329 The Tribunal allowed the appeal by M/s. Universal Cables Ltd., holding that they were entitled to concessional customs duty under Notification No. 345/86-Cus for importing specific films used in manufacturing plastic film capacitors. The Tribunal emphasized interpreting the notification based on its text alone, disregarding external materials like Import Policy or Customs Tariff. The appellants were directed to amend the bond and provide an end-use certificate to confirm the use of imported items for manufacturing plastic film capacitors. en-us Thu, 09 May 1991 00:00:00 +0530 Thu, 23 Jun 2011 18:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81329 The Tribunal allowed the appeal by M/s. Universal Cables Ltd., holding that they were entitled to concessional customs duty under Notification No. 345/86-Cus for importing specific films used in manufacturing plastic film capacitors. The Tribunal emphasized interpreting the notification based on its text alone, disregarding external materials like Import Policy or Customs Tariff. The appellants were directed to amend the bond and provide an end-use certificate to confirm the use of imported items for manufacturing plastic film capacitors. Case-Laws Customs Thu, 09 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81329