https://www.taxtmi.com/caselaws?id=341972 The High Court classified goods under the Central Excise Tariff, emphasizing that goods manufactured in India cannot be classified under Heading 98.01. It highlighted that denial of exemption based on non-compliance with Project Import Regulation conditions is unsustainable when notification criteria are met. Precedents supported granting exemption. The court refrained from deciding on appeal maintainability, noting a pending issue before the Apex Court. The High Court disposed of the appeal, allowing parties to seek revival post the Apex Court's decision. en-us Wed, 08 Mar 2017 00:00:00 +0530 Fri, 21 Apr 2017 07:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341972 The High Court classified goods under the Central Excise Tariff, emphasizing that goods manufactured in India cannot be classified under Heading 98.01. It highlighted that denial of exemption based on non-compliance with Project Import Regulation conditions is unsustainable when notification criteria are met. Precedents supported granting exemption. The court refrained from deciding on appeal maintainability, noting a pending issue before the Apex Court. The High Court disposed of the appeal, allowing parties to seek revival post the Apex Court's decision. Case-Laws Central Excise Wed, 08 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341972