https://www.taxtmi.com/caselaws?id=281536 Exemption under Notification No. 146/94-Cus. was allowed for imported material used to install synthetic tracks, because the supporting Ministry letter recommended duty-free clearance and the record included a certificate from the Indian Hockey Federation showing the stadium's use for national and international matches. Circular No. 70/2002-Cus. clarified that material for synthetic tracks was covered as artificial and permissible under the notification, so the certification requirement was treated as substantially satisfied. On that basis, the exemption was held available and the Revenue's challenge failed. en-us Mon, 04 Jun 2018 00:00:00 +0530 Sun, 23 Jun 2019 07:38:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281536 Exemption under Notification No. 146/94-Cus. was allowed for imported material used to install synthetic tracks, because the supporting Ministry letter recommended duty-free clearance and the record included a certificate from the Indian Hockey Federation showing the stadium's use for national and international matches. Circular No. 70/2002-Cus. clarified that material for synthetic tracks was covered as artificial and permissible under the notification, so the certification requirement was treated as substantially satisfied. On that basis, the exemption was held available and the Revenue's challenge failed. Case-Laws Customs Mon, 04 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281536