https://www.taxtmi.com/caselaws?id=384086 Exemption under Notification No. 30/2004-CE, as amended by Notifications Nos. 34/2015-CE and 37/2015-CE, was held available to an importer of non-textured polyester lining cloth. The governing principle applied was that an exemption condition framed with reference to manufacturing activity cannot be used to deny relief where literal compliance is impossible for an importer, provided the goods otherwise fall within the notification and the amendment does not clearly withdraw that benefit. Earlier coordinate bench decisions on identical facts were followed, and denial of the exemption was found unsustainable. en-us Wed, 24 Jul 2019 00:00:00 +0530 Mon, 05 Aug 2019 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384086 Exemption under Notification No. 30/2004-CE, as amended by Notifications Nos. 34/2015-CE and 37/2015-CE, was held available to an importer of non-textured polyester lining cloth. The governing principle applied was that an exemption condition framed with reference to manufacturing activity cannot be used to deny relief where literal compliance is impossible for an importer, provided the goods otherwise fall within the notification and the amendment does not clearly withdraw that benefit. Earlier coordinate bench decisions on identical facts were followed, and denial of the exemption was found unsustainable. Case-Laws Customs Wed, 24 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384086