https://www.taxtmi.com/caselaws?id=125085 Imported plastic foil covered by an EPCG licence was held eligible for the benefit of Customs Notification No. 49/2000-Cus. where the notification conditions were undisputedly satisfied. The binding circular directing extension of the exemption supported that the benefit had to be granted to the importer. Departmental clarification on greenhouse-related goods also indicated that materials used in constructing a greenhouse could fall within the scheme when the licence and notification requirements were met. The operative result was that the exemption benefit was available and the Revenue's challenge failed. en-us Mon, 29 Sep 2008 00:00:00 +0530 Fri, 19 Oct 2012 13:22:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125085 Imported plastic foil covered by an EPCG licence was held eligible for the benefit of Customs Notification No. 49/2000-Cus. where the notification conditions were undisputedly satisfied. The binding circular directing extension of the exemption supported that the benefit had to be granted to the importer. Departmental clarification on greenhouse-related goods also indicated that materials used in constructing a greenhouse could fall within the scheme when the licence and notification requirements were met. The operative result was that the exemption benefit was available and the Revenue's challenge failed. Case-Laws Customs Mon, 29 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125085