https://www.taxtmi.com/caselaws?id=379663 The Tribunal dismissed the Revenue's appeals, finding no merit in their arguments. The importers' appeals were allowed for remand to the Commissioner (Appeals) to decide on the benefit of reduced duty. The judgment highlighted the reliance on conclusive test reports, lack of ambiguity in the notification, and the need for further examination on the entitlement to reduced duty based on non-availment of credits. en-us Thu, 04 Apr 2019 00:00:00 +0530 Fri, 20 Feb 2026 17:19:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379663 The Tribunal dismissed the Revenue's appeals, finding no merit in their arguments. The importers' appeals were allowed for remand to the Commissioner (Appeals) to decide on the benefit of reduced duty. The judgment highlighted the reliance on conclusive test reports, lack of ambiguity in the notification, and the need for further examination on the entitlement to reduced duty based on non-availment of credits. Case-Laws Customs Thu, 04 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379663