https://www.taxtmi.com/caselaws?id=94996 Imported special purpose motor vehicles and a hydraulic platform were treated as covered by Notification No. 23/98-Cus. because the prescribed certificates confirmed their use for fire-fighting operations by an organisation administered by the Government of India. Once the mandatory exemption conditions were satisfied and the competent certifying authority had issued the required certification, the customs authority could not disregard that determination or deny the benefit on a different view of eligibility. The ownership and administrative control of the appellant did not justify exclusion from the notification. The denial of exemption was therefore unsustainable, and the exemption benefit was available. en-us Thu, 19 Oct 2000 00:00:00 +0530 Wed, 07 Dec 2011 11:06:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94996 Imported special purpose motor vehicles and a hydraulic platform were treated as covered by Notification No. 23/98-Cus. because the prescribed certificates confirmed their use for fire-fighting operations by an organisation administered by the Government of India. Once the mandatory exemption conditions were satisfied and the competent certifying authority had issued the required certification, the customs authority could not disregard that determination or deny the benefit on a different view of eligibility. The ownership and administrative control of the appellant did not justify exclusion from the notification. The denial of exemption was therefore unsustainable, and the exemption benefit was available. Case-Laws Customs Thu, 19 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94996