https://www.taxtmi.com/caselaws?id=166067 The court ruled in favor of the Company, holding that hydraulic lifts and 3-point linkages imported qualified for customs duty exemption under the 1963 Notification for parts of tractors used solely for agricultural purposes. The court found the duty recovery by the Department unauthorized and directed a refund of Rs. 12,17,537.17 within 12 weeks, without awarding interest. The court emphasized strict adherence to the Notification's provisions and rejected the Department's arguments on timeliness of the refund claim and importer status. en-us Fri, 29 Apr 1983 00:00:00 +0530 Mon, 25 Aug 2014 10:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166067 The court ruled in favor of the Company, holding that hydraulic lifts and 3-point linkages imported qualified for customs duty exemption under the 1963 Notification for parts of tractors used solely for agricultural purposes. The court found the duty recovery by the Department unauthorized and directed a refund of Rs. 12,17,537.17 within 12 weeks, without awarding interest. The court emphasized strict adherence to the Notification's provisions and rejected the Department's arguments on timeliness of the refund claim and importer status. Case-Laws Customs Fri, 29 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166067