https://www.taxtmi.com/caselaws?id=121848 The Tribunal upheld the denial of the benefit of Notification No. 67/87-Cus. to the appellants for imported 'Capacitor Switches' and 'Capacitor Banks' intended for rural electrification, as they were not for power generation but for system improvement. The appeal was dismissed due to the failure to establish the intended use in power generation as required by the Notification, emphasizing the necessity to prove goods were intended for power projects generating electricity to qualify for the exemption. en-us Tue, 13 Mar 2007 00:00:00 +0530 Mon, 06 Aug 2012 16:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121848 The Tribunal upheld the denial of the benefit of Notification No. 67/87-Cus. to the appellants for imported 'Capacitor Switches' and 'Capacitor Banks' intended for rural electrification, as they were not for power generation but for system improvement. The appeal was dismissed due to the failure to establish the intended use in power generation as required by the Notification, emphasizing the necessity to prove goods were intended for power projects generating electricity to qualify for the exemption. Case-Laws Customs Tue, 13 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121848