https://www.taxtmi.com/caselaws?id=166125 The Tribunal ruled in favor of the appellant in a case concerning the interpretation of Rule 2 of the Transfer of Residence Rules, 1978. The appellant was initially denied exemption for a Mini-refrigerator and a VCR due to doubts regarding their actual use abroad. Despite the Department's emphasis on the necessity of use, the Tribunal found that possession of the goods for the required period was sufficient evidence to grant the Transfer of Residence concession, highlighting the challenges in assessing the use of goods and the importance of balancing possession and reasonable application of the concession provisions. en-us Fri, 22 Apr 1983 00:00:00 +0530 Tue, 26 Aug 2014 14:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166125 The Tribunal ruled in favor of the appellant in a case concerning the interpretation of Rule 2 of the Transfer of Residence Rules, 1978. The appellant was initially denied exemption for a Mini-refrigerator and a VCR due to doubts regarding their actual use abroad. Despite the Department's emphasis on the necessity of use, the Tribunal found that possession of the goods for the required period was sufficient evidence to grant the Transfer of Residence concession, highlighting the challenges in assessing the use of goods and the importance of balancing possession and reasonable application of the concession provisions. Case-Laws Customs Fri, 22 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166125