https://www.taxtmi.com/caselaws?id=203294 The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellant, a Central PSU, in a case concerning the denial of exemption from Customs duty under Notification No. 21/2002. The Tribunal determined that the repairs were conducted on an ocean-going vessel, specifically a scientific research vessel, meeting the criteria for exemption under Sl. No. 351 of the Notification. Despite the Commissioner's denial, the Tribunal granted a complete waiver of dues and stayed the recovery process, highlighting the importance of accurately interpreting eligibility criteria for exemptions under relevant Notifications. en-us Mon, 20 Sep 2010 00:00:00 +0530 Tue, 17 May 2011 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203294 The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellant, a Central PSU, in a case concerning the denial of exemption from Customs duty under Notification No. 21/2002. The Tribunal determined that the repairs were conducted on an ocean-going vessel, specifically a scientific research vessel, meeting the criteria for exemption under Sl. No. 351 of the Notification. Despite the Commissioner's denial, the Tribunal granted a complete waiver of dues and stayed the recovery process, highlighting the importance of accurately interpreting eligibility criteria for exemptions under relevant Notifications. Case-Laws Customs Mon, 20 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203294