https://www.taxtmi.com/caselaws?id=95372 The Tribunal held that importers could not claim the 10% exemption under Notification No. 64/93-C.E. meant for manufacturers. Despite treating the imported cars as manufactured in India for C.V. duty, the Tribunal emphasized that importers could not be equated with manufacturers for further concessions. Ruling in line with legal precedents, the Tribunal clarified that the exemption was exclusively for manufacturers, distinguishing various cases cited by the appellants. The decision affirmed the lower authorities' rejection of the refund claim, highlighting the clear distinction between importers and manufacturers in availing exemptions under the notification. en-us Mon, 08 Jan 2001 00:00:00 +0530 Sat, 10 Dec 2011 15:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95372 The Tribunal held that importers could not claim the 10% exemption under Notification No. 64/93-C.E. meant for manufacturers. Despite treating the imported cars as manufactured in India for C.V. duty, the Tribunal emphasized that importers could not be equated with manufacturers for further concessions. Ruling in line with legal precedents, the Tribunal clarified that the exemption was exclusively for manufacturers, distinguishing various cases cited by the appellants. The decision affirmed the lower authorities' rejection of the refund claim, highlighting the clear distinction between importers and manufacturers in availing exemptions under the notification. Case-Laws Customs Mon, 08 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95372