https://www.taxtmi.com/caselaws?id=462760 A subsequent CBIC circular on exemption for parts of a drip irrigation system was treated as material because it directly affected the exemption question and had not been considered by the lower authorities. The tribunal held that the matter should be reopened so the appellant's contentions could be examined along with the circular. The impugned order was set aside and the case remanded to the Adjudicating Authority for fresh decision after considering the circular and all other points raised. en-us Thu, 08 Sep 2022 00:00:00 +0530 Mon, 14 Jul 2025 20:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462760 A subsequent CBIC circular on exemption for parts of a drip irrigation system was treated as material because it directly affected the exemption question and had not been considered by the lower authorities. The tribunal held that the matter should be reopened so the appellant's contentions could be examined along with the circular. The impugned order was set aside and the case remanded to the Adjudicating Authority for fresh decision after considering the circular and all other points raised. Case-Laws Customs Thu, 08 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462760