https://www.taxtmi.com/caselaws?id=88211 Concessional customs assessment under Notification No. 160/92 was allowed because entitlement was linked to the original importation date and the EPCG licence endorsed for the specific machines, not merely to the later clearance in 1994. The goods had been imported for exhibition under Notification No. 157/90 and later cleared under the EPCG scheme, but the decisive factor was that Notification No. 160/92 was already in force when the goods were imported and the licence covered them for that purpose. Decisions on post-import exemption were held inapplicable on these facts, and the concessional rate was correctly granted. en-us Fri, 06 Sep 1996 00:00:00 +0530 Thu, 15 Sep 2011 18:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88211 Concessional customs assessment under Notification No. 160/92 was allowed because entitlement was linked to the original importation date and the EPCG licence endorsed for the specific machines, not merely to the later clearance in 1994. The goods had been imported for exhibition under Notification No. 157/90 and later cleared under the EPCG scheme, but the decisive factor was that Notification No. 160/92 was already in force when the goods were imported and the licence covered them for that purpose. Decisions on post-import exemption were held inapplicable on these facts, and the concessional rate was correctly granted. Case-Laws Customs Fri, 06 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88211