https://www.taxtmi.com/caselaws?id=4653 Concessional duty under Notifications No. 155/94 and 150/94 was denied because the exemption was conditional and required a certificate from an officer not below the rank of Joint Secretary, Ministry of Defence. The appellants failed to produce the required duty exemption certificate, did not clearly identify the serial entry under which exemption was claimed, and shifted their stand between the two notifications. The goods also did not match the description relied upon for the exemption. On these facts, the exemption claim was not established and the denial of concessional duty was upheld. en-us Mon, 24 Mar 2008 00:00:00 +0530 Fri, 18 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4653 Concessional duty under Notifications No. 155/94 and 150/94 was denied because the exemption was conditional and required a certificate from an officer not below the rank of Joint Secretary, Ministry of Defence. The appellants failed to produce the required duty exemption certificate, did not clearly identify the serial entry under which exemption was claimed, and shifted their stand between the two notifications. The goods also did not match the description relied upon for the exemption. On these facts, the exemption claim was not established and the denial of concessional duty was upheld. Case-Laws Customs Mon, 24 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4653