Import of DVD/CD manufacturing machine - denial of benefit on ...
Exemption Denied for DVD/CD Machine Import Due to Incomplete Line; Ambiguity Favors Revenue Authority Decision.
August 24, 2018
Case Laws Customs AT
Import of DVD/CD manufacturing machine - denial of benefit on the ground that the exemption notification is meant for a complete line of DVD/CD manufacturing machine and they had not imported the complete line - when there is doubt in exemption notification, it goes in the favor of revenue - Benefit of exemption denied.
View Source