Conditions for claiming benefit of exemption notification no. 52/2003 are to be strictly interpreted
Case Law Details
Case Name : Pelican Grani Marmo Pvt Ltd Vs Additional Commissioner (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50752 of 2019
Date of Judgement/Order : 17/02/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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Pelican Grani Marmo Pvt Ltd Vs Additional Commissioner (CESTAT Delhi)
CESTAT Delhi held that benefit of the exemption Notification No. 52/2003 is available subject to some conditions, the same is to be strictly interpreted.
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