https://www.taxtmi.com/caselaws?id=433727 The Tribunal allowed the appeal, finding that the imported plant and machinery were provided as a grant under the Financing Agreement, meeting the conditions of the exemption notification. The Commissioner (Appeals) was deemed to have erred in not considering the crucial amendment in the agreement. Consequently, the appellant was granted duty-free import status under the exemption notification, overturning the Commissioner's decision. en-us Fri, 03 Feb 2023 00:00:00 +0530 Thu, 28 Sep 2023 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433727 The Tribunal allowed the appeal, finding that the imported plant and machinery were provided as a grant under the Financing Agreement, meeting the conditions of the exemption notification. The Commissioner (Appeals) was deemed to have erred in not considering the crucial amendment in the agreement. Consequently, the appellant was granted duty-free import status under the exemption notification, overturning the Commissioner's decision. Case-Laws Customs Fri, 03 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433727