Home Case Index All Cases Customs Customs + SC Customs - 2007 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (4) TMI 231 - SUPREME COURTAs per Exemption Notification 64/88, the respondent was required to submit a certificate certifying that the machinery (hospital equipment) imported had been installed within a period of two years from the date of import – revenue could not rebut the contention of the respondent that they had resubmitted the installation report within two years of the import of the machinery through the State Health Department – exemption not deniable – revenue appeal dismissed
|