https://www.taxtmi.com/article/detailed?id=6527 Failure to produce the prescribed certificate at import is not alone decisive to deny Exemption Notification benefits; where competent authorities later examine the scheme, certify necessity of listed spares for renovation, and recommend exemption, those authoritative endorsements substantively inform entitlement and Customs need not rely on hair-splitting or semantic niceties to withhold the benefit. en-us Tue, 17 Nov 2015 12:53:22 +0530 Tue, 17 Nov 2015 12:53:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6527 Failure to produce the prescribed certificate at import is not alone decisive to deny Exemption Notification benefits; where competent authorities later examine the scheme, certify necessity of listed spares for renovation, and recommend exemption, those authoritative endorsements substantively inform entitlement and Customs need not rely on hair-splitting or semantic niceties to withhold the benefit. Articles Customs - Import - Export - SEZ Tue, 17 Nov 2015 12:53:22 +0530 https://www.taxtmi.com/article/detailed?id=6527