https://www.taxtmi.com/caselaws?id=112174 The Tribunal allowed the appeal, remanding the case to the original authority after setting aside the previous order. The Tribunal found that the appellants were not eligible for exemption under Notification 27/95-C.E. due to a subsequent amendment. However, they were eligible for exemption under Notification 85/95 based on a different interpretation. The time-bar issue for one Bill of Entry was remitted for assessment, and the case was to be reconsidered based on guidelines regarding CVD exemption and power usage provided by the Board. en-us Fri, 25 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 18:37:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112174 The Tribunal allowed the appeal, remanding the case to the original authority after setting aside the previous order. The Tribunal found that the appellants were not eligible for exemption under Notification 27/95-C.E. due to a subsequent amendment. However, they were eligible for exemption under Notification 85/95 based on a different interpretation. The time-bar issue for one Bill of Entry was remitted for assessment, and the case was to be reconsidered based on guidelines regarding CVD exemption and power usage provided by the Board. Case-Laws Customs Fri, 25 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112174