https://www.taxtmi.com/caselaws?id=258636 Customs duty exemption under Notification No. 21/2002-Cus. was available for imported marine gas oil used in petroleum operations where the competent Essentiality Certificate covered the fuel for the notified purpose. The exemption could not be denied merely because the imported product was described differently from LDO in nomenclature, since the decisive question was whether the certificate substantively encompassed the goods for the required operations. On that basis, the denial of benefit was held unsustainable and the exemption was granted with consequential relief. en-us Tue, 25 Nov 2014 00:00:00 +0530 Thu, 25 Jun 2015 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258636 Customs duty exemption under Notification No. 21/2002-Cus. was available for imported marine gas oil used in petroleum operations where the competent Essentiality Certificate covered the fuel for the notified purpose. The exemption could not be denied merely because the imported product was described differently from LDO in nomenclature, since the decisive question was whether the certificate substantively encompassed the goods for the required operations. On that basis, the denial of benefit was held unsustainable and the exemption was granted with consequential relief. Case-Laws Customs Tue, 25 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258636