https://www.taxtmi.com/caselaws?id=41137 Notification No. 141/75 allowed duty relief for cars intended for use solely as taxis, and the condition did not require the Assistant Collector's satisfaction to be recorded only at the time of clearance. It was sufficient if that satisfaction existed before or after clearance, so long as the cars were in fact required for taxi use. Because the cars were treated as taxis at the time of first registration, the notification condition was met and refund followed. en-us Thu, 31 Aug 1978 00:00:00 +0530 Fri, 21 May 2010 12:19:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41137 Notification No. 141/75 allowed duty relief for cars intended for use solely as taxis, and the condition did not require the Assistant Collector's satisfaction to be recorded only at the time of clearance. It was sufficient if that satisfaction existed before or after clearance, so long as the cars were in fact required for taxi use. Because the cars were treated as taxis at the time of first registration, the notification condition was met and refund followed. Case-Laws Central Excise Thu, 31 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41137