https://www.taxtmi.com/caselaws?id=366130 Entitlement to duty exemption on imported cement bags sold on a high-seas basis was examined where exemption had been denied because the goods were not purchased directly from the actual manufacturer. CESTAT Chennai followed its earlier decision on the identical issue and held that exemption could not be refused merely on the ground of the absence of a direct purchase from the manufacturer. As the record did not justify any departure from the earlier ruling, the denial of exemption was not sustained and the appellants were treated as entitled to the duty benefit. en-us Mon, 19 Mar 2018 00:00:00 +0530 Thu, 30 Aug 2018 06:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366130 Entitlement to duty exemption on imported cement bags sold on a high-seas basis was examined where exemption had been denied because the goods were not purchased directly from the actual manufacturer. CESTAT Chennai followed its earlier decision on the identical issue and held that exemption could not be refused merely on the ground of the absence of a direct purchase from the manufacturer. As the record did not justify any departure from the earlier ruling, the denial of exemption was not sustained and the appellants were treated as entitled to the duty benefit. Case-Laws Customs Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366130