https://www.taxtmi.com/caselaws?id=90164 Imported ink falling within the scope of the exemption notification could not be denied relief merely because the DGTD certificate did not use an express recommendation in the prescribed proforma. The certification requirement was treated as substantially complied with, and ambiguity in the prescribed format was construed reasonably in favour of the assessee. The subsequent amendment of the proforma reinforced that construction. The exemption and consequential refund were therefore allowed. en-us Thu, 20 Aug 1998 00:00:00 +0530 Mon, 03 Oct 2011 18:29:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90164 Imported ink falling within the scope of the exemption notification could not be denied relief merely because the DGTD certificate did not use an express recommendation in the prescribed proforma. The certification requirement was treated as substantially complied with, and ambiguity in the prescribed format was construed reasonably in favour of the assessee. The subsequent amendment of the proforma reinforced that construction. The exemption and consequential refund were therefore allowed. Case-Laws Customs Thu, 20 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90164