https://www.taxtmi.com/caselaws?id=45508 The court held that the petitioner was not entitled to the concession in excise duty for imported bulbs under exemption notification No. 67/83-C.E. as they failed to satisfy the criteria under explanation II of the notification by not producing the required Bureau of Indian Standard Certificate. The court directed clearance of goods subject to payment of duty with a bank guarantee. The dispute over Indian Standard Specifications for exemption was unresolved, and the court dismissed the writ petition due to the petitioner's failure to establish compliance with the notification and Customs Act requirements. en-us Mon, 05 Jun 2000 00:00:00 +0530 Mon, 12 Jul 2010 11:43:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45508 The court held that the petitioner was not entitled to the concession in excise duty for imported bulbs under exemption notification No. 67/83-C.E. as they failed to satisfy the criteria under explanation II of the notification by not producing the required Bureau of Indian Standard Certificate. The court directed clearance of goods subject to payment of duty with a bank guarantee. The dispute over Indian Standard Specifications for exemption was unresolved, and the court dismissed the writ petition due to the petitioner's failure to establish compliance with the notification and Customs Act requirements. Case-Laws Central Excise Mon, 05 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45508