https://www.taxtmi.com/caselaws?id=82886 Both side coated white card board imported from Yugoslavia was treated as covered by the generic expression "cardboard" in Serial No. 98 of Notification No. 341/76-Cus., bringing the goods within the exemption. The Tribunal also noted that exemption depended on compliance with the prescribed certificate-of-origin form, even where the certificate appeared as a rubber stamp on the reverse of the invoice. The operative point was that origin documentation had to satisfy the notification's formal requirements for the benefit to apply. en-us Mon, 10 Dec 1990 00:00:00 +0530 Thu, 07 Jul 2011 18:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82886 Both side coated white card board imported from Yugoslavia was treated as covered by the generic expression "cardboard" in Serial No. 98 of Notification No. 341/76-Cus., bringing the goods within the exemption. The Tribunal also noted that exemption depended on compliance with the prescribed certificate-of-origin form, even where the certificate appeared as a rubber stamp on the reverse of the invoice. The operative point was that origin documentation had to satisfy the notification's formal requirements for the benefit to apply. Case-Laws Customs Mon, 10 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82886