https://www.taxtmi.com/caselaws?id=116750 An exemption under Notification No. 23/98-Cus. cannot be denied merely because the prescribed Ministry certificate was not available at import and clearance, where the importer had applied in advance, sought provisional assessment, and later produced the certificate once issued by the competent public authority. The decisive consideration was that issuance of the certificate was beyond the importer's exclusive control, and the substantive condition of approval for the project and use of the goods for that project was ultimately satisfied. Delayed production of the certificate did not defeat entitlement to the exemption, and denial of benefit on that ground was unsustainable. en-us Wed, 02 Nov 2005 00:00:00 +0530 Sat, 16 Jun 2012 13:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116750 An exemption under Notification No. 23/98-Cus. cannot be denied merely because the prescribed Ministry certificate was not available at import and clearance, where the importer had applied in advance, sought provisional assessment, and later produced the certificate once issued by the competent public authority. The decisive consideration was that issuance of the certificate was beyond the importer's exclusive control, and the substantive condition of approval for the project and use of the goods for that project was ultimately satisfied. Delayed production of the certificate did not defeat entitlement to the exemption, and denial of benefit on that ground was unsustainable. Case-Laws Customs Wed, 02 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116750