https://www.taxtmi.com/caselaws?id=95207 Eligibility to the benefit of Notification No. 315/83-Cus turned on conflicting certificates and the need to test departmental material by cross-examination. The Tribunal found that the certificate relied on by the importer and the department's communication required fresh examination, and that the nature of the goods to be manufactured as electronic or electrical also needed further inquiry. It therefore directed de novo adjudication, with both sides permitted to adduce material and seek cross-examination, while leaving limitation, suppression, and merits open for reconsideration. en-us Fri, 20 Oct 2000 00:00:00 +0530 Thu, 08 Dec 2011 16:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95207 Eligibility to the benefit of Notification No. 315/83-Cus turned on conflicting certificates and the need to test departmental material by cross-examination. The Tribunal found that the certificate relied on by the importer and the department's communication required fresh examination, and that the nature of the goods to be manufactured as electronic or electrical also needed further inquiry. It therefore directed de novo adjudication, with both sides permitted to adduce material and seek cross-examination, while leaving limitation, suppression, and merits open for reconsideration. Case-Laws Customs Fri, 20 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95207