Goods with Essentiality Certificate Exempt from Duty, Notification Number Irrelevant for Transshipment Permits.

Transshipment of goods without charging duty - The fact that the goods cleared under transshipment permit are required for the intended purpose is clear from the facts that the essentiality certificate has been issued. Whether it is issued under Notification No. 17/2001 or 21/2002 is immaterial - benefit of notification cannot be denied. - AT .....

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