https://www.taxtmi.com/caselaws?id=122535 Concessional duty under Notification No. 21/02 was available where imported spare parts were shown to have been used in the textile industry, even though the assessee had not claimed the benefit in the Bill of Entry. The Tribunal treated the notification's procedural requirement as directed to ensuring installation and actual use, not as a ground to deny the substantive concession when evidence of intended and actual use was produced. The revenue was expected to assess the claim on merits rather than reject it for procedural non-compliance. The notification benefit was therefore allowed and denial of concessional duty was held unsustainable. en-us Tue, 06 Mar 2007 00:00:00 +0530 Tue, 14 Aug 2012 14:37:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122535 Concessional duty under Notification No. 21/02 was available where imported spare parts were shown to have been used in the textile industry, even though the assessee had not claimed the benefit in the Bill of Entry. The Tribunal treated the notification's procedural requirement as directed to ensuring installation and actual use, not as a ground to deny the substantive concession when evidence of intended and actual use was produced. The revenue was expected to assess the claim on merits rather than reject it for procedural non-compliance. The notification benefit was therefore allowed and denial of concessional duty was held unsustainable. Case-Laws Customs Tue, 06 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122535