https://www.taxtmi.com/caselaws?id=106400 Exemption under Notification No. 64/88-Cus. was conditional on production of the prescribed DGHS certificate, and the importer's failure to produce it before the lower authorities or in appeal justified denial of that benefit. The request for issuance of the certificate had also been rejected, so the exemption claim under that notification failed. However, because materials were placed on record suggesting possible applicability of the alternative Notification No. 138/88-Cus., and that question had not been examined earlier, the matter was remanded to the original authority for fresh consideration of liability under the alternative notification. en-us Tue, 04 Jun 2002 00:00:00 +0530 Wed, 14 Mar 2012 10:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106400 Exemption under Notification No. 64/88-Cus. was conditional on production of the prescribed DGHS certificate, and the importer's failure to produce it before the lower authorities or in appeal justified denial of that benefit. The request for issuance of the certificate had also been rejected, so the exemption claim under that notification failed. However, because materials were placed on record suggesting possible applicability of the alternative Notification No. 138/88-Cus., and that question had not been examined earlier, the matter was remanded to the original authority for fresh consideration of liability under the alternative notification. Case-Laws Customs Tue, 04 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106400