https://www.taxtmi.com/caselaws?id=87031 The Tribunal allowed the appeal, granting the benefit of the exemption notification to the appellants. It held that the appellants, who met the substantive conditions before the clearance of the goods, should be eligible for the exemption. The decision emphasized interpreting the notification in a manner that aligns with public interest and legislative intent, rather than narrowly focusing on procedural timing. en-us Fri, 20 Jun 1997 00:00:00 +0530 Fri, 02 Sep 2011 13:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87031 The Tribunal allowed the appeal, granting the benefit of the exemption notification to the appellants. It held that the appellants, who met the substantive conditions before the clearance of the goods, should be eligible for the exemption. The decision emphasized interpreting the notification in a manner that aligns with public interest and legislative intent, rather than narrowly focusing on procedural timing. Case-Laws Customs Fri, 20 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87031