https://www.taxtmi.com/caselaws?id=91977 The Tribunal ruled in favor of Kirloskar Cummins Ltd., granting them the benefit under Notification No. 395/76 for imported Engineering Parts. The Tribunal accepted the appellant's arguments, considering the persuasive value of a previous Government of India decision supporting their claim. Additionally, the Tribunal determined that the levy of CV duty was not applicable for imports before March 1, 1979, and directed the Revenue authorities to implement the decision accordingly, setting aside the previous orders that rejected the appellant's claim. en-us Thu, 30 Jul 1987 00:00:00 +0530 Sat, 22 Oct 2011 12:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91977 The Tribunal ruled in favor of Kirloskar Cummins Ltd., granting them the benefit under Notification No. 395/76 for imported Engineering Parts. The Tribunal accepted the appellant's arguments, considering the persuasive value of a previous Government of India decision supporting their claim. Additionally, the Tribunal determined that the levy of CV duty was not applicable for imports before March 1, 1979, and directed the Revenue authorities to implement the decision accordingly, setting aside the previous orders that rejected the appellant's claim. Case-Laws Customs Thu, 30 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91977