https://www.taxtmi.com/caselaws?id=262466 An imported insecticide classified under CTH 3808 was treated as falling within Sl. No. 83 of Notification No. 72/2005-Customs, so exemption eligibility depended on acceptance of that tariff classification. The Department accepted that the benefit would follow if the Indian tariff classification of the import was upheld, and the applicant did not pursue the other issue. On that classification basis, the product was held eligible for the exemption under the notification. en-us Fri, 24 Jul 2015 00:00:00 +0530 Thu, 31 Dec 2015 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262466 An imported insecticide classified under CTH 3808 was treated as falling within Sl. No. 83 of Notification No. 72/2005-Customs, so exemption eligibility depended on acceptance of that tariff classification. The Department accepted that the benefit would follow if the Indian tariff classification of the import was upheld, and the applicant did not pursue the other issue. On that classification basis, the product was held eligible for the exemption under the notification. Case-Laws Customs Fri, 24 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262466