https://www.taxtmi.com/caselaws?id=109635 Exemption under Notification No. 41/97 was confined to articles imported against quantity-based advance licences issued under the specified EXIM Policy provisions. A licence issued under Notification No. 31/97, even with an endorsement referring to Para 7.5 of the Hand Book 1997-2002, did not by itself satisfy those conditions. In the absence of clarification from the licensing authority and given the different basis of issuance, the importer could not claim the notification benefit. The claim for exemption was therefore rejected and the denial was upheld. en-us Wed, 27 Aug 2003 00:00:00 +0530 Wed, 11 Apr 2012 11:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109635 Exemption under Notification No. 41/97 was confined to articles imported against quantity-based advance licences issued under the specified EXIM Policy provisions. A licence issued under Notification No. 31/97, even with an endorsement referring to Para 7.5 of the Hand Book 1997-2002, did not by itself satisfy those conditions. In the absence of clarification from the licensing authority and given the different basis of issuance, the importer could not claim the notification benefit. The claim for exemption was therefore rejected and the denial was upheld. Case-Laws Customs Wed, 27 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109635