https://www.taxtmi.com/caselaws?id=358192 Imported plant and machinery were treated as eligible for duty-free clearance under Notification No. 148/1994 because the notification required the goods to be gifted free of cost under a bilateral agreement. The documentary certificate issued under the agreement stated that the machinery was meant for the appellant's project and was supplied free of cost in terms of that agreement. On that basis, the exemption condition was regarded as satisfied, and the benefit of the notification could not be denied on a contrary reading of the agreement. en-us Thu, 07 Dec 2017 00:00:00 +0530 Sat, 02 Mar 2019 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358192 Imported plant and machinery were treated as eligible for duty-free clearance under Notification No. 148/1994 because the notification required the goods to be gifted free of cost under a bilateral agreement. The documentary certificate issued under the agreement stated that the machinery was meant for the appellant's project and was supplied free of cost in terms of that agreement. On that basis, the exemption condition was regarded as satisfied, and the benefit of the notification could not be denied on a contrary reading of the agreement. Case-Laws Customs Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358192