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of <h1>Assessee's Choice Impacts Duty Exemption, Collector's Order Overturned</h1> The Tribunal ruled that the assessee had the option not to avail complete duty exemption, leading to the goods being subject to duty payment. ... Exemption subject to conditions - Option to avail the benefit The judgment dealt with whether the assessee was required to avail complete duty exemption or had the option to pay duty. The Tribunal considered the conditional nature of the exemption notification and ruled that the assessee had the right not to avail of the notification, making the goods liable for duty payment. As a result, the appeals were allowed, and the Collector's order was set aside.
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