https://www.taxtmi.com/caselaws?id=42343 The court ruled in favor of the petitioners, an association of Small Scale Industries Units, in a case concerning customs duty exemption for Linear Alkyl Benzene. The court differentiated between Linear Alkyl Benzene and Dodecyl Benzene, emphasizing the distinction based on import policy and chemical characteristics. It held that the petitioners were entitled to the customs duty exemption exceeding 70% ad valorem as per the original notification. The respondents were directed to provide the relief sought by the petitioners, with costs to be borne by the respondents, ensuring the benefit remained available under the March 1, 1983 notification. en-us Tue, 21 Jan 1986 00:00:00 +0530 Thu, 10 Jun 2010 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42343 The court ruled in favor of the petitioners, an association of Small Scale Industries Units, in a case concerning customs duty exemption for Linear Alkyl Benzene. The court differentiated between Linear Alkyl Benzene and Dodecyl Benzene, emphasizing the distinction based on import policy and chemical characteristics. It held that the petitioners were entitled to the customs duty exemption exceeding 70% ad valorem as per the original notification. The respondents were directed to provide the relief sought by the petitioners, with costs to be borne by the respondents, ensuring the benefit remained available under the March 1, 1983 notification. Case-Laws Customs Tue, 21 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42343