https://www.taxtmi.com/caselaws?id=270392 The Tribunal allowed the appeal in a case concerning the classification of imported tennis court requisites under notification 146/94 for duty exemption. The Tribunal held that the goods were wrongly classified by the Dy. Commissioner and determined that the All India Tennis Association could be considered the importer based on supporting documentation. As the conditions of the notification were satisfied, the benefit of notification 146/94 was deemed applicable, and the appellant was granted the duty exemption. en-us Wed, 05 Aug 2015 00:00:00 +0530 Mon, 11 Jan 2016 23:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270392 The Tribunal allowed the appeal in a case concerning the classification of imported tennis court requisites under notification 146/94 for duty exemption. The Tribunal held that the goods were wrongly classified by the Dy. Commissioner and determined that the All India Tennis Association could be considered the importer based on supporting documentation. As the conditions of the notification were satisfied, the benefit of notification 146/94 was deemed applicable, and the appellant was granted the duty exemption. Case-Laws Customs Wed, 05 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270392