https://www.taxtmi.com/caselaws?id=346570 Imported hot mix plants with filter bags were treated as satisfying Sl. No. 230 of Notification No. 21/2002-Cus. where the only missing item was the filter housing sourced locally. The term "bag type filter arrangements" was read in light of the exemption's object, and the notification was found not to require import of the housing expressly. Denial of exemption solely because the housing was not imported was held inconsistent with the proper interpretation of the notification, so the goods remained eligible for the benefit. en-us Thu, 10 Aug 2017 00:00:00 +0530 Wed, 06 Mar 2019 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346570 Imported hot mix plants with filter bags were treated as satisfying Sl. No. 230 of Notification No. 21/2002-Cus. where the only missing item was the filter housing sourced locally. The term "bag type filter arrangements" was read in light of the exemption's object, and the notification was found not to require import of the housing expressly. Denial of exemption solely because the housing was not imported was held inconsistent with the proper interpretation of the notification, so the goods remained eligible for the benefit. Case-Laws Customs Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346570