https://www.taxtmi.com/caselaws?id=336117 Exemption under Notification No. 21/2002-Cus. applied to goods imported for setting up a nuclear power project where the goods were used in the project and the prescribed project conditions, including capacity and certification, were satisfied. The decisive point was that the notification attached the benefit to the goods and their end-use for the specified project, not to the identity of the importer. On that basis, denial of the exemption was unjustified and the benefit was admissible. en-us Tue, 18 Oct 2016 00:00:00 +0530 Fri, 16 Dec 2016 10:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336117 Exemption under Notification No. 21/2002-Cus. applied to goods imported for setting up a nuclear power project where the goods were used in the project and the prescribed project conditions, including capacity and certification, were satisfied. The decisive point was that the notification attached the benefit to the goods and their end-use for the specified project, not to the identity of the importer. On that basis, denial of the exemption was unjustified and the benefit was admissible. Case-Laws Customs Tue, 18 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336117