https://www.taxtmi.com/caselaws?id=240797 The Tribunal granted waiver of pre-deposit and stay of recovery, overturning the denial of duty exemption under Notification No. 203/92-Cus for imported polyester fabrics. The Norms Committee's decision supported the appellants' position, considering the material suitable for manufacturing synthetic shoes. The Tribunal emphasized the incorrectness of the authorities' view and the validity of the Norms Committee's decision, leading to the stay of the impugned order and waiver of pre-deposit. The focus was on the nexus between export and import items, with the Norms Committee's decision playing a crucial role in the favorable outcome for the appellants. en-us Mon, 27 Jun 2011 00:00:00 +0530 Thu, 12 Dec 2013 09:09:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240797 The Tribunal granted waiver of pre-deposit and stay of recovery, overturning the denial of duty exemption under Notification No. 203/92-Cus for imported polyester fabrics. The Norms Committee's decision supported the appellants' position, considering the material suitable for manufacturing synthetic shoes. The Tribunal emphasized the incorrectness of the authorities' view and the validity of the Norms Committee's decision, leading to the stay of the impugned order and waiver of pre-deposit. The focus was on the nexus between export and import items, with the Norms Committee's decision playing a crucial role in the favorable outcome for the appellants. Case-Laws Customs Mon, 27 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240797