https://www.taxtmi.com/caselaws?id=442519 Imported prepared unrecorded media fell within the relevant tariff entry, and the claim for exemption under Notification No. 24/2005-Cus. had to be examined on its own merits. The lower authority erred by relying on a different serial number in the notification and on alleged non-fulfilment of conditions for another exemption, without first determining the appellant's substantive eligibility for the claimed benefit. Where more than one exemption or basis of relief is available, each claim must be considered independently and the benefit granted if the conditions are satisfied. On that approach, the denial of exemption was unsustainable and the appellant was entitled to the claimed benefit. en-us Fri, 21 Jul 2023 00:00:00 +0530 Sat, 02 Sep 2023 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442519 Imported prepared unrecorded media fell within the relevant tariff entry, and the claim for exemption under Notification No. 24/2005-Cus. had to be examined on its own merits. The lower authority erred by relying on a different serial number in the notification and on alleged non-fulfilment of conditions for another exemption, without first determining the appellant's substantive eligibility for the claimed benefit. Where more than one exemption or basis of relief is available, each claim must be considered independently and the benefit granted if the conditions are satisfied. On that approach, the denial of exemption was unsustainable and the appellant was entitled to the claimed benefit. Case-Laws Customs Fri, 21 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442519