https://www.taxtmi.com/caselaws?id=217161 The court quashed the order rejecting the petitioner's application for Category-1 classification and withdrawing the duty exemption certificate. The court directed the second respondent to reassess the application to determine Category-1 eligibility. If not met, only then should compliance with Category-2 conditions be considered. The second respondent must decide within three months, emphasizing proper legal interpretation and adherence to judicial directives in administrative decisions. en-us Fri, 20 Jul 2012 00:00:00 +0530 Mon, 08 Sep 2014 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217161 The court quashed the order rejecting the petitioner's application for Category-1 classification and withdrawing the duty exemption certificate. The court directed the second respondent to reassess the application to determine Category-1 eligibility. If not met, only then should compliance with Category-2 conditions be considered. The second respondent must decide within three months, emphasizing proper legal interpretation and adherence to judicial directives in administrative decisions. Case-Laws Customs Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217161