https://www.taxtmi.com/caselaws?id=267946 Architectural light fittings imported by a hotel under an EPCG licence were treated as eligible for Customs Notification No. 28/97 and the EPCG scheme exemption. The items were covered by the licence and used in providing hotel services, and the Board's circular clarified that hotel-sector service providers could import consumer items such as chandeliers under the scheme after the earlier restrictive rider was deleted. In light of the settled position already upheld by the Supreme Court, denial of exemption was not sustainable, and the importer was entitled to relief. en-us Wed, 28 Oct 2015 00:00:00 +0530 Wed, 18 Nov 2015 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267946 Architectural light fittings imported by a hotel under an EPCG licence were treated as eligible for Customs Notification No. 28/97 and the EPCG scheme exemption. The items were covered by the licence and used in providing hotel services, and the Board's circular clarified that hotel-sector service providers could import consumer items such as chandeliers under the scheme after the earlier restrictive rider was deleted. In light of the settled position already upheld by the Supreme Court, denial of exemption was not sustainable, and the importer was entitled to relief. Case-Laws Customs Wed, 28 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267946