https://www.taxtmi.com/caselaws?id=99669 The appeals were filed against the denial of exemption under Notification No. 31/97 for imported materials and Smoke/Maladour Eliminator under Notification No. 80/95 imported under the DEEC scheme. The Tribunal favored the appellants, stating that once export obligations were fulfilled, proving a nexus between imported and exported goods was not necessary. The Commissioner interpreted the exemption notifications broadly, considering imported goods necessary for maintaining hygiene and improving working conditions eligible for exemption. The Commissioner allowed the appeals, setting aside the orders and granting the benefit of exemption to the appellants. en-us Mon, 21 Jun 1999 00:00:00 +0530 Fri, 16 Mar 2012 19:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99669 The appeals were filed against the denial of exemption under Notification No. 31/97 for imported materials and Smoke/Maladour Eliminator under Notification No. 80/95 imported under the DEEC scheme. The Tribunal favored the appellants, stating that once export obligations were fulfilled, proving a nexus between imported and exported goods was not necessary. The Commissioner interpreted the exemption notifications broadly, considering imported goods necessary for maintaining hygiene and improving working conditions eligible for exemption. The Commissioner allowed the appeals, setting aside the orders and granting the benefit of exemption to the appellants. Case-Laws Customs Mon, 21 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99669