https://www.taxtmi.com/caselaws?id=204005 The Authority declined to issue a ruling on the classification of goods under Tariff Classification 8803 due to mutual agreement between the applicant and the Commissioner. The exemption from basic Customs duty and additional Customs duty under Entry No. 10 of Notification No. 39/96-Cus dated 23.7.1996 is available to the applicant, subject to meeting specific conditions. The certificate for duty exemption must be signed by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Defence, emphasizing strict compliance with certification requirements for claiming exemptions. en-us Fri, 13 May 2011 00:00:00 +0530 Tue, 10 Apr 2012 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204005 The Authority declined to issue a ruling on the classification of goods under Tariff Classification 8803 due to mutual agreement between the applicant and the Commissioner. The exemption from basic Customs duty and additional Customs duty under Entry No. 10 of Notification No. 39/96-Cus dated 23.7.1996 is available to the applicant, subject to meeting specific conditions. The certificate for duty exemption must be signed by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Defence, emphasizing strict compliance with certification requirements for claiming exemptions. Case-Laws Customs Fri, 13 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204005