Exemption notification benefit on date of import prevails over higher assessment where no importer condition applies.

Imports made after the amended exemption notifications came into force were entitled to the concessional CVD and nil SAD available on the date of import. The goods were classified under heading 9022, and no importer-specific condition was shown to attach to that exemption scheme. Assessment of the bills of entry at a higher rate did not override the operative benefit of the amended notifications, so the denial of exemption was unsustainable.

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Issues: Whether the importer was entitled to the concessional rate of CVD and nil SAD under the amended exemption notifications in force on the dates of import, despite assessment of the bills of entry at a higher rate.

Analysis: The goods were imported after the relevant amending notifications had come into force. The tariff classification placed the goods under heading 9022, and the exemption scheme for that heading was not shown to be subject to any condition to be fulfilled by the importer. Since the benefit under the amended notifications was available on the date of import, and the assessment did not extend that benefit, the denial of exemption was not sustainable.

Conclusion: The importer was entitled to the benefit of the amended notifications and the denial of concessional CVD and nil SAD was unsustainable.

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