https://www.taxtmi.com/caselaws?id=40773 Exemption Notification No. 154/70 was applied on a substantive compliance basis, with Chapter X procedure treated as satisfied in substance. The classification list dated 3-6-1974 was not disputed, and the authorities did not contest that the goods were used for the purpose relevant to the exemption. The absence of certain formalities and other alleged procedural defects was held insufficient to deny the notification benefit where the essential conditions were otherwise met. Accordingly, procedural objections did not defeat entitlement to the exemption. en-us Thu, 14 Feb 1980 00:00:00 +0530 Fri, 14 May 2010 15:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40773 Exemption Notification No. 154/70 was applied on a substantive compliance basis, with Chapter X procedure treated as satisfied in substance. The classification list dated 3-6-1974 was not disputed, and the authorities did not contest that the goods were used for the purpose relevant to the exemption. The absence of certain formalities and other alleged procedural defects was held insufficient to deny the notification benefit where the essential conditions were otherwise met. Accordingly, procedural objections did not defeat entitlement to the exemption. Case-Laws Central Excise Thu, 14 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40773