https://www.taxtmi.com/caselaws?id=151957 Imported aircraft parts were treated as covered by the earlier exemption entry in Notification No. 21/2002 dated 01-03-2002. The later customs exemption notification was viewed as restricting the benefit by reference to Chapter Heading 88.03, while the amendment made on 06-03-2007 expanded the expression to cover parts falling under any chapter. On that reasoning, the later change was regarded as amending rather than merely clarificatory, and the earlier exemption position was taken to support coverage of the disputed period. A prima facie case for waiver of pre-deposit and stay of recovery was therefore found. en-us Wed, 15 Jul 2009 00:00:00 +0530 Thu, 20 Jun 2013 12:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151957 Imported aircraft parts were treated as covered by the earlier exemption entry in Notification No. 21/2002 dated 01-03-2002. The later customs exemption notification was viewed as restricting the benefit by reference to Chapter Heading 88.03, while the amendment made on 06-03-2007 expanded the expression to cover parts falling under any chapter. On that reasoning, the later change was regarded as amending rather than merely clarificatory, and the earlier exemption position was taken to support coverage of the disputed period. A prima facie case for waiver of pre-deposit and stay of recovery was therefore found. Case-Laws Customs Wed, 15 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151957