https://www.taxtmi.com/caselaws?id=115950 The Tribunal allowed the appeal of the appellants, a 100% Export Oriented Unit, in a case concerning duty liability for UPS sold to the World Health Organization. The Tribunal held that the goods should be treated as imported into India for duty calculation purposes, applying relevant notifications including No. 2/95 and No. 84/97. The decision clarified that the appellants were eligible for exemptions and dismissed the Revenue's argument against combining notifications. As a result, the appellants were relieved of duty and interest demanded by the original authority, establishing the correct determination of duty liability in this case. en-us Fri, 25 Feb 2005 00:00:00 +0530 Wed, 06 Jun 2012 10:22:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115950 The Tribunal allowed the appeal of the appellants, a 100% Export Oriented Unit, in a case concerning duty liability for UPS sold to the World Health Organization. The Tribunal held that the goods should be treated as imported into India for duty calculation purposes, applying relevant notifications including No. 2/95 and No. 84/97. The decision clarified that the appellants were eligible for exemptions and dismissed the Revenue's argument against combining notifications. As a result, the appellants were relieved of duty and interest demanded by the original authority, establishing the correct determination of duty liability in this case. Case-Laws Customs Fri, 25 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115950