https://www.taxtmi.com/caselaws?id=89361 Under the quantity-based advance licence scheme, exemption under Notification No. 204/92-Cus. depended on whether the imported goods conformed to the description and specifications in the licence. Once that conformity was established, Customs could not insist on separate proof of the specifications of the material used in the resultant product, because the later notification was treated as broader than the earlier exemption regime under Notification No. 159/90-Cus. The notification therefore could not be denied on the ground that the importer failed to prove those additional particulars, and the Revenue's challenge failed. en-us Thu, 27 Aug 1998 00:00:00 +0530 Mon, 26 Sep 2011 15:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89361 Under the quantity-based advance licence scheme, exemption under Notification No. 204/92-Cus. depended on whether the imported goods conformed to the description and specifications in the licence. Once that conformity was established, Customs could not insist on separate proof of the specifications of the material used in the resultant product, because the later notification was treated as broader than the earlier exemption regime under Notification No. 159/90-Cus. The notification therefore could not be denied on the ground that the importer failed to prove those additional particulars, and the Revenue's challenge failed. Case-Laws Customs Thu, 27 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89361