https://www.taxtmi.com/caselaws?id=341447 The Tribunal dismissed the appeal, ruling that the turbine imported by the appellant did not qualify for exemption under Notification No.6/2002-CE as it was not a total device capable of producing energy. The Tribunal emphasized the strict interpretation of exemption notifications to prevent revenue loss and cited precedent to support its decision that turbines are not eligible for exemption. The issue of claims under different notifications was deemed unnecessary at that stage. en-us Mon, 06 Feb 2017 00:00:00 +0530 Sat, 03 Feb 2018 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341447 The Tribunal dismissed the appeal, ruling that the turbine imported by the appellant did not qualify for exemption under Notification No.6/2002-CE as it was not a total device capable of producing energy. The Tribunal emphasized the strict interpretation of exemption notifications to prevent revenue loss and cited precedent to support its decision that turbines are not eligible for exemption. The issue of claims under different notifications was deemed unnecessary at that stage. Case-Laws Customs Mon, 06 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341447