https://www.taxtmi.com/caselaws?id=336058 The Tribunal ruled in favor of the appellant, allowing both appeals based on the proper interpretation of the notification's conditions and the certification of goods imported for the nuclear project. The judgment emphasized that the focus was on the nature and use of the goods rather than the importer, ensuring the appellant's eligibility for the exemption benefits. en-us Fri, 30 Sep 2016 00:00:00 +0530 Sat, 03 Feb 2018 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336058 The Tribunal ruled in favor of the appellant, allowing both appeals based on the proper interpretation of the notification's conditions and the certification of goods imported for the nuclear project. The judgment emphasized that the focus was on the nature and use of the goods rather than the importer, ensuring the appellant's eligibility for the exemption benefits. Case-Laws Customs Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336058