https://www.taxtmi.com/caselaws?id=43989 The Supreme Court upheld the Customs, Excise & Gold (Control) Appellate Tribunal's judgment, dismissing the appeals and confirming that the imported tallow did not meet the exemption conditions under Notification No. 141-Cus./76. The Court emphasized adherence to specified conditions for exemptions, the applicability of Indian Standards for testing, and ruled the amended notification was not retrospective. The appellants were denied the claimed customs duty refund. en-us Tue, 06 Dec 1994 00:00:00 +0530 Mon, 05 Oct 2015 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43989 The Supreme Court upheld the Customs, Excise & Gold (Control) Appellate Tribunal's judgment, dismissing the appeals and confirming that the imported tallow did not meet the exemption conditions under Notification No. 141-Cus./76. The Court emphasized adherence to specified conditions for exemptions, the applicability of Indian Standards for testing, and ruled the amended notification was not retrospective. The appellants were denied the claimed customs duty refund. Case-Laws Central Excise Tue, 06 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43989