https://www.taxtmi.com/caselaws?id=123488 Imported Maduramycin Ammonium 1% was held to qualify for concessional customs duty under Notification No. 20/99-Cus because it fell within the goods specifically named in List 1. The product was classified under Chapter 23, was intended for animal feed use, and the manufacturer's declaration supported its description as Maduramycin Ammonium 1% with carrier only. The record also showed that an identical benefit had been granted under the successor notification for similar imports, and the Revenue did not dispute the material facts. On that basis, the concessional exemption was available and the duty demand was unsustainable. en-us Tue, 29 Apr 2008 00:00:00 +0530 Fri, 14 Sep 2012 15:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123488 Imported Maduramycin Ammonium 1% was held to qualify for concessional customs duty under Notification No. 20/99-Cus because it fell within the goods specifically named in List 1. The product was classified under Chapter 23, was intended for animal feed use, and the manufacturer's declaration supported its description as Maduramycin Ammonium 1% with carrier only. The record also showed that an identical benefit had been granted under the successor notification for similar imports, and the Revenue did not dispute the material facts. On that basis, the concessional exemption was available and the duty demand was unsustainable. Case-Laws Customs Tue, 29 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123488