https://www.taxtmi.com/caselaws?id=54081 Imported goods were held eligible for exemption under Notification No. 11/97-Cus. for setting up a crude petroleum refinery because Phase II was shown to create an independent stand-alone refinery with separate facilities capable of independent operation. The distinction urged between "initial setting up" and "substantial expansion" was not treated as decisive, as the notification used only the expression "setting up Crude Petroleum Refinery" and was construed liberally to promote industrial activity. On that reading, phased establishment of an additional refinery was not excluded, and denial of the exemption was unsustainable. en-us Mon, 14 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 17:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54081 Imported goods were held eligible for exemption under Notification No. 11/97-Cus. for setting up a crude petroleum refinery because Phase II was shown to create an independent stand-alone refinery with separate facilities capable of independent operation. The distinction urged between "initial setting up" and "substantial expansion" was not treated as decisive, as the notification used only the expression "setting up Crude Petroleum Refinery" and was construed liberally to promote industrial activity. On that reading, phased establishment of an additional refinery was not excluded, and denial of the exemption was unsustainable. Case-Laws Customs Mon, 14 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54081