Exemption cannot be denied merely based on heading of Notification or Budget Speech not forming part of Notification

Inductotherm India Pvt Ltd Vs C.C. (CESTAT Ahmedabad)

Only ground on which the department has been denying the exemption Notification No. 25/2002-Cus dated 01.03.2002 is that the subject imported goods are exempted only if it is imported and used by the IT Industries whereas, in the appellant’s c

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