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2011 (10) TMI 197 - AT - CustomsEligibility of Exemption Notification 38/96 - whether the import of Chinese raw silk is entitled to the benefit of notification No. 38/96, irrespective of the fact as to whether the importer is a border resident or not. - goods were imported in another person name - Held that - Advance ruling pronounced on 29.08.2006 deals with the scope of Notification - that there is no condition except limiting the import of such goods from China through a specified land customs station and along the specified land routes, for getting the benefit of exemption of duty under notification. It was held that the exemption notification has no actual user condition after the specified goods are imported. Thus decided in favour of aasessee.
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