https://www.taxtmi.com/caselaws?id=44344 The discussion treats the earlier Thermax Private Limited ruling as stating the broader principle that exemption or concession may be granted where the importer establishes intended use by evidence. It distinguishes the later observations on L-6 licence eligibility and C.T. 2 certificate as confined to the facts of that case, not as a general rule altering the exemption principle. The text therefore emphasizes that the binding effect lies in the earlier paragraph, while the later paragraph is read as fact-specific to the appeals before the Court. en-us Tue, 24 Sep 1996 00:00:00 +0530 Fri, 25 Jun 2010 16:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44344 The discussion treats the earlier Thermax Private Limited ruling as stating the broader principle that exemption or concession may be granted where the importer establishes intended use by evidence. It distinguishes the later observations on L-6 licence eligibility and C.T. 2 certificate as confined to the facts of that case, not as a general rule altering the exemption principle. The text therefore emphasizes that the binding effect lies in the earlier paragraph, while the later paragraph is read as fact-specific to the appeals before the Court. Case-Laws Central Excise Tue, 24 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44344