https://www.taxtmi.com/caselaws?id=42391 A customs exemption requiring proof of an approved manufacturing programme is satisfied by a contemporaneous certificate from the competent DGTD authority expressly certifying that approval. The Supreme Court held that customs authorities could not insist on production of the programme itself in the form they preferred when the certificate already evidenced compliance at clearance. A mistaken reference in the certificate to another notification was treated as surplusage because entitlement depended on the existence of the approved programme, not on that reference. The larger concession was therefore available and denial of refund was set aside. en-us Thu, 19 Jan 1989 00:00:00 +0530 Wed, 31 May 2017 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42391 A customs exemption requiring proof of an approved manufacturing programme is satisfied by a contemporaneous certificate from the competent DGTD authority expressly certifying that approval. The Supreme Court held that customs authorities could not insist on production of the programme itself in the form they preferred when the certificate already evidenced compliance at clearance. A mistaken reference in the certificate to another notification was treated as surplusage because entitlement depended on the existence of the approved programme, not on that reference. The larger concession was therefore available and denial of refund was set aside. Case-Laws Customs Thu, 19 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42391