https://www.taxtmi.com/caselaws?id=87182 Customs exemption under Notification No. 220/90-Cus. depended on certification that the imported machinery had been used in the project for at least five years. For the cranes, the Chartered Engineer's certificate and confirming telex identified the equipment by chassis and engine numbers and stated that the cranes had been used in the Baghdad project for more than five years and had residual life beyond five years. Because no specific objection was raised to those crane certificates, doubts relating to excavator certificates could not be extended to the cranes. The exemption for the cranes was therefore upheld and the Revenue's challenge failed. en-us Mon, 23 Jun 1997 00:00:00 +0530 Sat, 03 Sep 2011 12:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87182 Customs exemption under Notification No. 220/90-Cus. depended on certification that the imported machinery had been used in the project for at least five years. For the cranes, the Chartered Engineer's certificate and confirming telex identified the equipment by chassis and engine numbers and stated that the cranes had been used in the Baghdad project for more than five years and had residual life beyond five years. Because no specific objection was raised to those crane certificates, doubts relating to excavator certificates could not be extended to the cranes. The exemption for the cranes was therefore upheld and the Revenue's challenge failed. Case-Laws Customs Mon, 23 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87182