https://www.taxtmi.com/caselaws?id=34405 Goods imported for use in producing export goods were considered eligible for exemption under Notification No. 52/2003-Cus. because the appellant had obtained approval from the Board of Approval for that stated purpose. The Tribunal treated that approval as sufficient where the Revenue produced no scientific test or expert evidence to show that the goods were unrelated to, or unsuitable for, the production process. On that basis, the notification benefit was upheld and denial of exemption was held unsustainable. en-us Wed, 04 Feb 2009 00:00:00 +0530 Fri, 28 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34405 Goods imported for use in producing export goods were considered eligible for exemption under Notification No. 52/2003-Cus. because the appellant had obtained approval from the Board of Approval for that stated purpose. The Tribunal treated that approval as sufficient where the Revenue produced no scientific test or expert evidence to show that the goods were unrelated to, or unsuitable for, the production process. On that basis, the notification benefit was upheld and denial of exemption was held unsustainable. Case-Laws Central Excise Wed, 04 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34405