https://www.taxtmi.com/caselaws?id=114237 Duty-free import under a conditional exemption notification was denied because the imported prototype car did not fall within the table entry for capital goods; it was imported for software testing and not for the type of production use required by the notification. The residuary entry also did not apply because the relied-upon no-objection letter related to hardware on loan basis and did not evidence the specific prior approval of the Inter-Ministerial Standing Committee for the car. Strict compliance with the notification's specific entry and approval condition was therefore required, and the exemption claim failed on both grounds. en-us Fri, 02 Jan 2004 00:00:00 +0530 Mon, 14 May 2012 10:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114237 Duty-free import under a conditional exemption notification was denied because the imported prototype car did not fall within the table entry for capital goods; it was imported for software testing and not for the type of production use required by the notification. The residuary entry also did not apply because the relied-upon no-objection letter related to hardware on loan basis and did not evidence the specific prior approval of the Inter-Ministerial Standing Committee for the car. Strict compliance with the notification's specific entry and approval condition was therefore required, and the exemption claim failed on both grounds. Case-Laws Customs Fri, 02 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114237