Customs Can't Deny Exemption for Goods Removed from Project Site Under Notification No. 108/1995-CE.

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....Benefit of N/N. 108/1995-CE dated 28.08.1995 - The department allowed clearance of the goods without any murmur on the validity of the certificate. The department cannot later turn around to deny exemption by interpreting Explanation 2 to the effect that the exemption is not available if the goods are withdrawn from project site. - AT....