https://www.taxtmi.com/caselaws?id=84154 The Tribunal upheld the decision allowing the importation of X-Ray films in Jumbo Rolls to the respondents based on their status as actual users with a valid SSI certificate. It was determined that the SSI certificate permitted business operations until the Industrial License was issued, thereby deeming the respondents eligible for importation without the Industrial License. The Tribunal's interpretation of the ITC Policy and relevant notifications supported the respondents' position as actual users, leading to the dismissal of the Revenue's appeal. en-us Thu, 06 Apr 1995 00:00:00 +0530 Wed, 20 Jul 2011 10:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84154 The Tribunal upheld the decision allowing the importation of X-Ray films in Jumbo Rolls to the respondents based on their status as actual users with a valid SSI certificate. It was determined that the SSI certificate permitted business operations until the Industrial License was issued, thereby deeming the respondents eligible for importation without the Industrial License. The Tribunal's interpretation of the ITC Policy and relevant notifications supported the respondents' position as actual users, leading to the dismissal of the Revenue's appeal. Case-Laws Customs Thu, 06 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84154