https://www.taxtmi.com/caselaws?id=300615 The appellate authority upheld the decision that separate Essentiality Certificates (ECs) are required for the import and indigenous movement of drill bits to avail the concessional rate of tax under both customs and GST laws. The authority emphasized the need for separate ECs as the import and subsequent supply to ONGC are considered distinct transactions, despite the appellant's argument that a single EC should suffice for both purposes. The appellate authority rejected the appellant's reliance on previous judgments and stressed that compliance with the specific wording of the notifications is essential. en-us Mon, 28 Sep 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300615 The appellate authority upheld the decision that separate Essentiality Certificates (ECs) are required for the import and indigenous movement of drill bits to avail the concessional rate of tax under both customs and GST laws. The authority emphasized the need for separate ECs as the import and subsequent supply to ONGC are considered distinct transactions, despite the appellant's argument that a single EC should suffice for both purposes. The appellate authority rejected the appellant's reliance on previous judgments and stressed that compliance with the specific wording of the notifications is essential. Case-Laws GST Mon, 28 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300615