https://www.taxtmi.com/caselaws?id=117021 Concessional duty under the original exemption notification applied only to complete pollution control equipment or systems, not to isolated parts, so the pre-amendment clearances were outside the benefit. The Board circular on CKD or SKD clearances was inapplicable because the goods were not received as a complete knock-down system. After the notification was amended to cover parts of the equipment system, invoices dated after the effective amendment date qualified for exemption. Refund was admissible only for those post-amendment invoices, and the claim failed for the remaining clearances. en-us Wed, 28 Sep 2005 00:00:00 +0530 Tue, 19 Jun 2012 16:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117021 Concessional duty under the original exemption notification applied only to complete pollution control equipment or systems, not to isolated parts, so the pre-amendment clearances were outside the benefit. The Board circular on CKD or SKD clearances was inapplicable because the goods were not received as a complete knock-down system. After the notification was amended to cover parts of the equipment system, invoices dated after the effective amendment date qualified for exemption. Refund was admissible only for those post-amendment invoices, and the claim failed for the remaining clearances. Case-Laws Central Excise Wed, 28 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117021