https://www.taxtmi.com/caselaws?id=113085 The appeal was allowed, and the imported fibre glass filter bags were deemed eligible for duty exemption under Notification 68/69. The Tribunal considered the certificate issued by the Ministry of Chemicals & Petro Chemicals, which certified the essentiality of the goods for pollution control in the carbon black plant. Despite the delayed production of the certificate, the Tribunal held that the timing should not bar the exemption, relying on a previous case precedent. The technical specifications of the imported filter bags supported their eligibility for the exemption, leading to a favorable outcome for the appellants. en-us Mon, 11 Oct 1993 00:00:00 +0530 Thu, 03 May 2012 16:49:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113085 The appeal was allowed, and the imported fibre glass filter bags were deemed eligible for duty exemption under Notification 68/69. The Tribunal considered the certificate issued by the Ministry of Chemicals & Petro Chemicals, which certified the essentiality of the goods for pollution control in the carbon black plant. Despite the delayed production of the certificate, the Tribunal held that the timing should not bar the exemption, relying on a previous case precedent. The technical specifications of the imported filter bags supported their eligibility for the exemption, leading to a favorable outcome for the appellants. Case-Laws Customs Mon, 11 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113085