https://www.taxtmi.com/caselaws?id=94629 Import exemption for a Free Trade Zone unit was available only where the goods were specifically authorised under the Board-approved licence. A thyristor converter system for a temper mill was not shown to be included in the approved list, and a Development Commissioner's recommendation could not replace Board approval; the notification benefit was therefore unavailable and the goods were liable to confiscation. Ceramic wool for a bright annealing furnace was likewise not specifically approved, so exemption was denied. Special steel plates and other raw material imported to fabricate furnace components were treated as inputs for plant fabrication rather than goods directly covered by the notification, and were also outside the exemption. en-us Fri, 06 Aug 1999 00:00:00 +0530 Fri, 02 Dec 2011 16:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94629 Import exemption for a Free Trade Zone unit was available only where the goods were specifically authorised under the Board-approved licence. A thyristor converter system for a temper mill was not shown to be included in the approved list, and a Development Commissioner's recommendation could not replace Board approval; the notification benefit was therefore unavailable and the goods were liable to confiscation. Ceramic wool for a bright annealing furnace was likewise not specifically approved, so exemption was denied. Special steel plates and other raw material imported to fabricate furnace components were treated as inputs for plant fabrication rather than goods directly covered by the notification, and were also outside the exemption. Case-Laws Customs Fri, 06 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94629