https://www.taxtmi.com/caselaws?id=85711 Eligibility for exemption under Notification No. 341/76-Cus in respect of phosphor bronze foils was not properly examined, because the lower authorities rejected the claim without detailed reasons or a proper comparison of the imported goods with the notification description. The dispute depended on the scope of the notification as understood in trade and technical usage, where the tariff entry and notification language did not fully coincide. The matter was remitted for fresh adjudication by the original authority, with an opportunity of hearing to the importer. en-us Fri, 09 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 16:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85711 Eligibility for exemption under Notification No. 341/76-Cus in respect of phosphor bronze foils was not properly examined, because the lower authorities rejected the claim without detailed reasons or a proper comparison of the imported goods with the notification description. The dispute depended on the scope of the notification as understood in trade and technical usage, where the tariff entry and notification language did not fully coincide. The matter was remitted for fresh adjudication by the original authority, with an opportunity of hearing to the importer. Case-Laws Customs Fri, 09 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85711