Exemption notifications apply only from their effective date, and EPCG-linked relief requires amended licence conditions and compliance.

An exemption notification operates only from the date it comes into force, so a Bill of Entry filed earlier cannot claim benefit under the later notification. On that basis, duty relief under Notification No. 49/2000-Cus. was unavailable. The document also states that an EPCG-linked exemption depends on strict conformity with the licence conditions, including the prescribed export obligation and any required amendment by the competent authority. Because the licence was not amended and compliance with the altered conditions was not shown, alternative relief under Notification No. 28/97-C.E. was also unavailable. The stated result is that the duty exemption was denied on both the principal and alternative claims.

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Issues: (i) Whether the appellant could claim the benefit of Notification No. 49/2000-Cus. dated 27-4-2000 when the Bill of Entry was filed before the notification came into force; (ii) Whether the appellant could alternatively claim exemption under Notification No. 28/97-C.E. dated 1-4-1997 despite the EPCG licence not being amended to match the prescribed export obligation.

Issue (i): Whether the appellant could claim the benefit of Notification No. 49/2000-Cus. dated 27-4-2000 when the Bill of Entry was filed before the notification came into force.

Analysis: The notification granting exemption operates from the date of its issue. As the Bill of Entry was filed before Notification No. 49/2000-Cus. came into force, the appellant could not rely on it for duty benefit.

Conclusion: The benefit of Notification No. 49/2000-Cus. dated 27-4-2000 was rightly denied and the finding is against the appellant.

Issue (ii): Whether the appellant could alternatively claim exemption under Notification No. 28/97-C.E. dated 1-4-1997 despite the EPCG licence not being amended to match the prescribed export obligation.

Analysis: The exemption depended on conformity with the licence conditions, including the export obligation amount and period. The licence was not amended by the competent authority, and no material showed compliance with the altered conditions required for the exemption.

Conclusion: The appellant was not entitled to the alternative benefit under Notification No. 28/97-C.E. dated 1-4-1997, and the finding is against the appellant.

Final Conclusion: The appeal failed on both the principal and alternative claims, and the duty exemption was denied in full.

Ratio Decidendi: An exemption notification is available only from the date it comes into force, and benefit under an EPCG-linked exemption cannot be granted unless the licence conditions are duly satisfied or amended by the competent authority.

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