Oil Equipment Importer Wins Case, Retains Foreign Trade Policy Benefits Despite Claiming Exemption Under Notification 21/2002-Cus.

Benefit of exemption under Notification 21/2002-Cus - Export and import of oil well equipments - merely because they have claimed benefit at the time of importation, even though they were eligible for the benefit under the EXIM policy, the benefit of the Foreign Trade Policy cannot be denied to the appellant - AT .....

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