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CENTRAL BOARD OF REVENUE versus KOHINOOR WEAVING MILLS

About the exemption of open bonded manufacturing rolls back in 1989, the manufacturers were registered with the division under the rules and the benefits were obtained only to the extent of PVA materials and not to the local raw material manufacturer, therefore, the standard duty. Registration under the Open Bonded Manufacturing Rules 1989 was not a prerequisite to the benefits of Section RO962 (1) / 1990 for the exemption granted under the Rules and that the benefit of Section RO 962 (1) was entitled ) / Was not interdependent or connected under 1990 except for the purpose of supervision under notification section RO 962 (1) / 1990. R was declared eligible for the benefits of the standard Open Bonded Manufacturing duty draw back notification if it rolls back or be restored to the benefits received under the 1989 import. Duty from PVA / Chemicals how to become a advocate from Alipur lawyer