https://www.taxtmi.com/caselaws?id=41873 The court held in favor of the petitioners, finding that they were entitled to duty exemption under Notification No. 3/69 for importing high power valves to manufacture amplifiers. The court determined that since the petitioners were restricted by their import license to use the parts for amplifiers and not wireless sets, duty exemption applied. The court set aside the Customs authorities' orders and granted the petitioners a refund of Rs. 9000 in excise duty, to be paid within three months from the judgment date, with no costs awarded. en-us Fri, 28 Nov 1986 00:00:00 +0530 Mon, 07 Jun 2010 16:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41873 The court held in favor of the petitioners, finding that they were entitled to duty exemption under Notification No. 3/69 for importing high power valves to manufacture amplifiers. The court determined that since the petitioners were restricted by their import license to use the parts for amplifiers and not wireless sets, duty exemption applied. The court set aside the Customs authorities' orders and granted the petitioners a refund of Rs. 9000 in excise duty, to be paid within three months from the judgment date, with no costs awarded. Case-Laws Customs Fri, 28 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41873