https://www.taxtmi.com/caselaws?id=385522 Customs exemption under Notification No. 21/2002-Cus was available only for goods specifically covered by List 17 and Item 45 for setting up, running, repair or maintenance of a crude petroleum refinery. The imported catalyst Petromax-MD was treated as an input consumable used in production, not as goods for setting up the refinery or for its running, repair or maintenance within the notification's wording. On that plain construction, the catalyst did not qualify for exemption and the claimed benefit was denied. en-us Fri, 06 Sep 2019 00:00:00 +0530 Mon, 16 Mar 2020 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385522 Customs exemption under Notification No. 21/2002-Cus was available only for goods specifically covered by List 17 and Item 45 for setting up, running, repair or maintenance of a crude petroleum refinery. The imported catalyst Petromax-MD was treated as an input consumable used in production, not as goods for setting up the refinery or for its running, repair or maintenance within the notification's wording. On that plain construction, the catalyst did not qualify for exemption and the claimed benefit was denied. Case-Laws Customs Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385522