https://www.taxtmi.com/caselaws?id=86877 Assessment of goods under project import does not, by itself, defeat entitlement to an exemption notification where the goods may otherwise fall within its scope. The Tribunal, relying on Abrol Watches (P) Ltd., treated the exemption claim as legally maintainable despite project import assessment. However, because no finding had been made on whether the imported hydraulic press answered the description in the notification and satisfied its conditions, fresh adjudication was required on factual eligibility. The matter was therefore remanded for reconsideration of the notification's applicability to the imported goods. en-us Fri, 04 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 11:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86877 Assessment of goods under project import does not, by itself, defeat entitlement to an exemption notification where the goods may otherwise fall within its scope. The Tribunal, relying on Abrol Watches (P) Ltd., treated the exemption claim as legally maintainable despite project import assessment. However, because no finding had been made on whether the imported hydraulic press answered the description in the notification and satisfied its conditions, fresh adjudication was required on factual eligibility. The matter was therefore remanded for reconsideration of the notification's applicability to the imported goods. Case-Laws Customs Fri, 04 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86877