https://www.taxtmi.com/caselaws?id=96307 A certificate obtained through the DGTD and endorsed by the competent authority was treated as sufficient for customs duty exemption under Notification No. 317/87-Cus. read with Notification No. 182/90-Cus., because the importer had initiated certification before importation and the authority had accepted the essentiality of the import. The document satisfied the notification requirement despite not being produced in a different form before clearance, so the refund claim could not be rejected on that technical ground. Substantial compliance with the exemption conditions was enough to preserve the benefit and sustain the refund claim. en-us Thu, 25 Jan 2001 00:00:00 +0530 Tue, 20 Dec 2011 17:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96307 A certificate obtained through the DGTD and endorsed by the competent authority was treated as sufficient for customs duty exemption under Notification No. 317/87-Cus. read with Notification No. 182/90-Cus., because the importer had initiated certification before importation and the authority had accepted the essentiality of the import. The document satisfied the notification requirement despite not being produced in a different form before clearance, so the refund claim could not be rejected on that technical ground. Substantial compliance with the exemption conditions was enough to preserve the benefit and sustain the refund claim. Case-Laws Customs Thu, 25 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96307