https://www.taxtmi.com/caselaws?id=450867 Eligibility for exemption under Notification No. 50/2017-Cus depended on whether imported boronated calcium nitrate was in substance a water-soluble fertiliser or a fortified fertiliser outside the entry. The department had relied on technical test material to dispute exemption, but that material was not furnished to the importer and its submissions on product character were not properly examined. Because the exemption issue turned on technical composition and a fair appraisal of the factual record, the matter required fresh verification. The impugned order was set aside and the dispute was remanded for reconsideration on merits. en-us Wed, 06 Mar 2024 00:00:00 +0530 Fri, 15 Mar 2024 07:53:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450867 Eligibility for exemption under Notification No. 50/2017-Cus depended on whether imported boronated calcium nitrate was in substance a water-soluble fertiliser or a fortified fertiliser outside the entry. The department had relied on technical test material to dispute exemption, but that material was not furnished to the importer and its submissions on product character were not properly examined. Because the exemption issue turned on technical composition and a fair appraisal of the factual record, the matter required fresh verification. The impugned order was set aside and the dispute was remanded for reconsideration on merits. Case-Laws Customs Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450867