https://www.taxtmi.com/caselaws?id=90594 Concessional customs duty under Notification No. 6/86 was available for a dish washing machine treated as hotel-related equipment, subject to production of the Department of Tourism certificate at clearance and later proof of actual use. Where the importer had applied for the certificate before clearance and its issue was delayed beyond the importer's control, post-clearance production of the certificate alone could not defeat the benefit. The authorities, however, still had to verify compliance with the remaining notification conditions, especially actual use, on the available record. The matter was therefore sent back for fresh examination of those conditions. en-us Mon, 24 Feb 1997 00:00:00 +0530 Mon, 10 Oct 2011 12:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90594 Concessional customs duty under Notification No. 6/86 was available for a dish washing machine treated as hotel-related equipment, subject to production of the Department of Tourism certificate at clearance and later proof of actual use. Where the importer had applied for the certificate before clearance and its issue was delayed beyond the importer's control, post-clearance production of the certificate alone could not defeat the benefit. The authorities, however, still had to verify compliance with the remaining notification conditions, especially actual use, on the available record. The matter was therefore sent back for fresh examination of those conditions. Case-Laws Customs Mon, 24 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90594