https://www.taxtmi.com/highlights?id=56192 Benefit of concessional rate of duty - Scope of expression "for use in specified Plantation sector" as "actual use in specified Plantation sector" - multi utility / general purpose goods - Import of hi-tech appliances i.e., sprayers, power weeders, Tea Pruners and Mist Blowers - The Notification does not stipulate a condition of proof for end use in order to claim exemption. - there is ample material on record to show that the goods were used in tea, coffee and rubber plantation sector - The tribunal therefore, erred in law in holding that the appellant is not entitled to the benefit of exemption Notification - HC en-us Mon, 04 Jan 2021 19:36:53 +0530 Mon, 04 Jan 2021 19:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56192 Benefit of concessional rate of duty - Scope of expression "for use in specified Plantation sector" as "actual use in specified Plantation sector" - multi utility / general purpose goods - Import of hi-tech appliances i.e., sprayers, power weeders, Tea Pruners and Mist Blowers - The Notification does not stipulate a condition of proof for end use in order to claim exemption. - there is ample material on record to show that the goods were used in tea, coffee and rubber plantation sector - The tribunal therefore, erred in law in holding that the appellant is not entitled to the benefit of exemption Notification - HC Highlights Customs Mon, 04 Jan 2021 19:36:53 +0530 https://www.taxtmi.com/highlights?id=56192