https://www.taxtmi.com/caselaws?id=87065 Benefit under Notification No. 161/76 was treated as admissible where tyres and tubes were supplied for intended original equipment use and the substantive conditions of the notification were satisfied. The absence of a valid L-6 licence during the relevant period, together with alleged non-compliance with Chapter X procedure, was viewed as a technical lapse rather than total non-compliance, because the goods moved under AR-3A forms and CT-2 certificates and there was no material showing misuse or failure of intended use. On that basis, strict procedural defects did not justify denial of the exemption, and the duty demand was held unsustainable. en-us Wed, 30 Jul 1997 00:00:00 +0530 Fri, 02 Sep 2011 15:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87065 Benefit under Notification No. 161/76 was treated as admissible where tyres and tubes were supplied for intended original equipment use and the substantive conditions of the notification were satisfied. The absence of a valid L-6 licence during the relevant period, together with alleged non-compliance with Chapter X procedure, was viewed as a technical lapse rather than total non-compliance, because the goods moved under AR-3A forms and CT-2 certificates and there was no material showing misuse or failure of intended use. On that basis, strict procedural defects did not justify denial of the exemption, and the duty demand was held unsustainable. Case-Laws Central Excise Wed, 30 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87065