https://www.taxtmi.com/caselaws?id=122407 Denial of exemption for imported second-hand spares turned on whether the goods were more than 10 years old under Notification No. 55/03. A Chartered Engineer certificate stated the year of manufacture as 1995, while the departmental report described the goods only as more than 10 years old. Because the recorded reasons did not adequately reconcile these materials or give a reasoned basis for rejecting the certificate, the exemption denial was not finally sustained and the matter was remanded for fresh adjudication on age and eligibility with reference to the record and the Exim Policy. en-us Mon, 18 Jun 2007 00:00:00 +0530 Mon, 13 Aug 2012 14:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122407 Denial of exemption for imported second-hand spares turned on whether the goods were more than 10 years old under Notification No. 55/03. A Chartered Engineer certificate stated the year of manufacture as 1995, while the departmental report described the goods only as more than 10 years old. Because the recorded reasons did not adequately reconcile these materials or give a reasoned basis for rejecting the certificate, the exemption denial was not finally sustained and the matter was remanded for fresh adjudication on age and eligibility with reference to the record and the Exim Policy. Case-Laws Customs Mon, 18 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122407