https://www.taxtmi.com/caselaws?id=781643 Imported ventilation equipment for a cold storage project was found to fall within List 7 of Notification No. 12/2012-CE, because the relevant entry covered air cooling units and air handling units of all types. On a plain reading, the Tribunal held that the functional scope of the exemption embraced the imported goods, so denial of countervailing duty exemption on a restrictive interpretation was unsustainable. The demand for customs duty with interest was therefore set aside, and the goods were treated as eligible for the claimed exemption. en-us Wed, 09 Jul 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781643 Imported ventilation equipment for a cold storage project was found to fall within List 7 of Notification No. 12/2012-CE, because the relevant entry covered air cooling units and air handling units of all types. On a plain reading, the Tribunal held that the functional scope of the exemption embraced the imported goods, so denial of countervailing duty exemption on a restrictive interpretation was unsustainable. The demand for customs duty with interest was therefore set aside, and the goods were treated as eligible for the claimed exemption. Case-Laws Customs Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781643