https://www.taxtmi.com/caselaws?id=122651 Substantial compliance with an exemption notification was treated as sufficient where imported telescopic cylinders were used in manufacture of defence equipment supplied to the Indian Army, and the Revenue did not dispute substantive eligibility. The duty exemption certificate was accepted despite not being in exact first-person form or containing every particular expected by the lower authority, because it certified duty-free clearance against defence requirements and was countersigned by the Joint Secretary, Ministry of Defence. On that basis, exemption under Notification No. 39/96-Cus. and refund of basic customs duty were considered admissible. en-us Wed, 11 Jul 2007 00:00:00 +0530 Thu, 16 Aug 2012 12:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122651 Substantial compliance with an exemption notification was treated as sufficient where imported telescopic cylinders were used in manufacture of defence equipment supplied to the Indian Army, and the Revenue did not dispute substantive eligibility. The duty exemption certificate was accepted despite not being in exact first-person form or containing every particular expected by the lower authority, because it certified duty-free clearance against defence requirements and was countersigned by the Joint Secretary, Ministry of Defence. On that basis, exemption under Notification No. 39/96-Cus. and refund of basic customs duty were considered admissible. Case-Laws Customs Wed, 11 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122651