https://www.taxtmi.com/caselaws?id=260609 Notification No. 21/2002-Cus. at Serial No. 214 extended exemption to goods in List 12 required in connection with petroleum operations, subject to a certificate from an authorised Directorate General of Hydrocarbons officer confirming such requirement. Software imported for seismic and geophysical work was treated as falling within List 12, and the requisite certificate had been produced. The exemption was therefore available, consistent with earlier Supreme Court recognition of the same class of imports, and denial of the benefit was not justified. en-us Wed, 03 Jun 2015 00:00:00 +0530 Thu, 18 Jun 2015 13:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260609 Notification No. 21/2002-Cus. at Serial No. 214 extended exemption to goods in List 12 required in connection with petroleum operations, subject to a certificate from an authorised Directorate General of Hydrocarbons officer confirming such requirement. Software imported for seismic and geophysical work was treated as falling within List 12, and the requisite certificate had been produced. The exemption was therefore available, consistent with earlier Supreme Court recognition of the same class of imports, and denial of the benefit was not justified. Case-Laws Customs Wed, 03 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260609