https://www.taxtmi.com/caselaws?id=113954 Exemption under Notification No. 276/92-Customs was available for imported Chapter 90 goods used in the renovation or modernisation of a fertilizer plant when the notification's substantive conditions were met. Techno-economic clearance for the project had been granted by the Ministry of Chemicals and Fertilizers, and the required list of goods was certified by the competent ministry officer. A clarification confirmed that the certifying officer was of Deputy Secretary rank, satisfying the notification requirement. On that basis, the exemption could not be denied on a technical objection, and duty paid at clearance was refundable. en-us Tue, 29 Jun 2004 00:00:00 +0530 Wed, 09 May 2012 14:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113954 Exemption under Notification No. 276/92-Customs was available for imported Chapter 90 goods used in the renovation or modernisation of a fertilizer plant when the notification's substantive conditions were met. Techno-economic clearance for the project had been granted by the Ministry of Chemicals and Fertilizers, and the required list of goods was certified by the competent ministry officer. A clarification confirmed that the certifying officer was of Deputy Secretary rank, satisfying the notification requirement. On that basis, the exemption could not be denied on a technical objection, and duty paid at clearance was refundable. Case-Laws Central Excise Tue, 29 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113954