https://www.taxtmi.com/caselaws?id=269124 Exemption under Notification No. 22/99-Cus could not be denied where the record showed that the imported goods were traded and sold under sales invoices, and the Superintendent's certificate confirmed that the importer had not availed Modvat credit under Rule 57A or passed on credit under Rule 57G. On those facts, the notification condition was treated as satisfied, so the department's objection of non-compliance did not survive. The benefit of exemption was therefore upheld. en-us Thu, 03 Sep 2015 00:00:00 +0530 Wed, 09 Dec 2015 09:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269124 Exemption under Notification No. 22/99-Cus could not be denied where the record showed that the imported goods were traded and sold under sales invoices, and the Superintendent's certificate confirmed that the importer had not availed Modvat credit under Rule 57A or passed on credit under Rule 57G. On those facts, the notification condition was treated as satisfied, so the department's objection of non-compliance did not survive. The benefit of exemption was therefore upheld. Case-Laws Customs Thu, 03 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269124