https://www.taxtmi.com/caselaws?id=171876 The Tribunal allowed the appeal, setting aside the duty demand, confiscation, and penalty imposed on the appellant for contravening Notification 159/90 regarding duty-free import of potassium chloride. The Tribunal emphasized that as long as the exported goods matched specified criteria, the export obligation was fulfilled, regardless of the raw material used. It also noted the stricter conditions of Notification 203/92 and referenced a previous case supporting the appellant's position. The Tribunal highlighted practical challenges in identifying specific raw materials in manufacturing processes, advocating for a uniform interpretation of notifications. en-us Thu, 19 Aug 1999 00:00:00 +0530 Fri, 07 Aug 2015 15:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171876 The Tribunal allowed the appeal, setting aside the duty demand, confiscation, and penalty imposed on the appellant for contravening Notification 159/90 regarding duty-free import of potassium chloride. The Tribunal emphasized that as long as the exported goods matched specified criteria, the export obligation was fulfilled, regardless of the raw material used. It also noted the stricter conditions of Notification 203/92 and referenced a previous case supporting the appellant's position. The Tribunal highlighted practical challenges in identifying specific raw materials in manufacturing processes, advocating for a uniform interpretation of notifications. Case-Laws Customs Thu, 19 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171876