https://www.taxtmi.com/caselaws?id=86660 An amended customs exemption notification removed the restrictive reference to Chapters 84 and 85, so the benefit could not be denied merely on the basis of the earlier wording. The importers had produced the DGTD certificate, and the exemption had therefore to be considered under the amended notification. At the same time, entitlement remained subject to verification of the prescribed notification conditions, including utilisation and end-use, which the original authority had to re-examine before granting relief. en-us Tue, 01 Apr 1997 00:00:00 +0530 Fri, 26 Aug 2011 12:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86660 An amended customs exemption notification removed the restrictive reference to Chapters 84 and 85, so the benefit could not be denied merely on the basis of the earlier wording. The importers had produced the DGTD certificate, and the exemption had therefore to be considered under the amended notification. At the same time, entitlement remained subject to verification of the prescribed notification conditions, including utilisation and end-use, which the original authority had to re-examine before granting relief. Case-Laws Customs Tue, 01 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86660