https://www.taxtmi.com/caselaws?id=258927 The Tribunal upheld the Commissioner (Appeals) decision, allowing the respondent to claim the benefit of the exemption notification at the time of clearance for home consumption, in compliance with Customs Act, 1962, Section 15(1)(b) and relevant rules. The dispute arose from the respondent seeking a concessional duty rate under Notification No.21/2002-Cus for imported goods under Chapters 72 & 73 of the Customs Tariff Act, 1972. The Tribunal emphasized aligning the claim with statutory provisions and dismissed the Revenue's appeal. en-us Tue, 21 Oct 2014 00:00:00 +0530 Thu, 25 Jun 2015 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258927 The Tribunal upheld the Commissioner (Appeals) decision, allowing the respondent to claim the benefit of the exemption notification at the time of clearance for home consumption, in compliance with Customs Act, 1962, Section 15(1)(b) and relevant rules. The dispute arose from the respondent seeking a concessional duty rate under Notification No.21/2002-Cus for imported goods under Chapters 72 & 73 of the Customs Tariff Act, 1972. The Tribunal emphasized aligning the claim with statutory provisions and dismissed the Revenue's appeal. Case-Laws Customs Tue, 21 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258927