https://www.taxtmi.com/caselaws?id=87368 The Tribunal ruled in favor of the department, concluding that the Ion Exchange Resins imported under the EPCG scheme did not qualify as catalysts for initial charge under the definition of 'Capital goods' in Notification No. 111/95-Cus. The decision emphasized the necessity for goods to precisely meet the exemption criteria beyond holding a valid EPCG license to be eligible for concessional assessment. en-us Mon, 07 Jul 1997 00:00:00 +0530 Mon, 05 Sep 2011 15:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87368 The Tribunal ruled in favor of the department, concluding that the Ion Exchange Resins imported under the EPCG scheme did not qualify as catalysts for initial charge under the definition of 'Capital goods' in Notification No. 111/95-Cus. The decision emphasized the necessity for goods to precisely meet the exemption criteria beyond holding a valid EPCG license to be eligible for concessional assessment. Case-Laws Customs Mon, 07 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87368