https://www.taxtmi.com/caselaws?id=84153 The Tribunal ruled in favor of the appellants, granting the refund of additional duty on imported Zinc Ash. The decision was based on the established origin of the imported Zinc Ash from smelting operations, supported by certificates provided by the appellants. The Tribunal emphasized the need for evidence to support claims for exemption under Notification No. 104/73-C.E. and highlighted that the exemption was not limited to locally produced goods, as per relevant case law. The appeal for refund of additional duty was allowed, providing consequential relief to the appellants. en-us Thu, 06 Apr 1995 00:00:00 +0530 Wed, 20 Jul 2011 10:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84153 The Tribunal ruled in favor of the appellants, granting the refund of additional duty on imported Zinc Ash. The decision was based on the established origin of the imported Zinc Ash from smelting operations, supported by certificates provided by the appellants. The Tribunal emphasized the need for evidence to support claims for exemption under Notification No. 104/73-C.E. and highlighted that the exemption was not limited to locally produced goods, as per relevant case law. The appeal for refund of additional duty was allowed, providing consequential relief to the appellants. Case-Laws Customs Thu, 06 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84153