https://www.taxtmi.com/caselaws?id=88715 Customs exemption under Notification No. 2/87 was denied because the importer did not satisfy the stipulated condition of being authorised under the Control Order at the relevant time. The notification was conditional on import by a person authorised to extract, refine or use solvent extracted oils, and the required authorisation had not been obtained when the goods were imported. As the eligibility condition was not met, the claimed exemption could not be granted and the denial was upheld. en-us Fri, 25 Apr 1997 00:00:00 +0530 Tue, 20 Sep 2011 17:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88715 Customs exemption under Notification No. 2/87 was denied because the importer did not satisfy the stipulated condition of being authorised under the Control Order at the relevant time. The notification was conditional on import by a person authorised to extract, refine or use solvent extracted oils, and the required authorisation had not been obtained when the goods were imported. As the eligibility condition was not met, the claimed exemption could not be granted and the denial was upheld. Case-Laws Central Excise Fri, 25 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88715