https://www.taxtmi.com/caselaws?id=84187 Imported press board was treated as eligible for exemption under Notification No. 20/88 because the substantive condition was satisfied: the goods were certified for use in manufacturing power transformers, were in existence at import, and were shown to have been used in manufacture. The absence of the DGTD certificate at clearance and other related formalities, such as undertaking requirements, was treated as procedural only and did not defeat the exemption. The text also notes that exemption conditions are not of equal importance, and procedural lapses cannot override compliance with the essential policy requirement; refund relief remained subject to verification of duty incidence and adjustment of Modvat credit already availed. en-us Fri, 09 Jun 1995 00:00:00 +0530 Wed, 20 Jul 2011 12:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84187 Imported press board was treated as eligible for exemption under Notification No. 20/88 because the substantive condition was satisfied: the goods were certified for use in manufacturing power transformers, were in existence at import, and were shown to have been used in manufacture. The absence of the DGTD certificate at clearance and other related formalities, such as undertaking requirements, was treated as procedural only and did not defeat the exemption. The text also notes that exemption conditions are not of equal importance, and procedural lapses cannot override compliance with the essential policy requirement; refund relief remained subject to verification of duty incidence and adjustment of Modvat credit already availed. Case-Laws Customs Fri, 09 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84187