https://www.taxtmi.com/highlights?id=16483 Benefit of Notification No. 53/97-Cus. - substantive condition of the exemption notification has been fulfilled by the appellant and just because of some delay in installation of capital goods, which was condonable, the benefit of duty exemption cannot be denied - AT en-us Sat, 21 Dec 2013 14:54:35 +0530 Sat, 21 Dec 2013 14:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=16483 Benefit of Notification No. 53/97-Cus. - substantive condition of the exemption notification has been fulfilled by the appellant and just because of some delay in installation of capital goods, which was condonable, the benefit of duty exemption cannot be denied - AT Highlights Customs Sat, 21 Dec 2013 14:54:35 +0530 https://www.taxtmi.com/highlights?id=16483