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of <h1>Supreme Court Confirms Exemption from Special Additional Duty for DEPB Licence Imports Under Notification No. 34/98-Cus.</h1> The circular addresses the exemption from special additional duty for imports made under DEPB licences endorsed with Notification No. 34/97-Cus dated 7.4.1997. Following a Supreme Court judgment, DEPB licences were issued for tobacco exports from ICD, Guntur for the period 7.4.1997 to 26.11.1997. The Ministry of Law & Justice confirmed that these imports are entitled to exemption from special additional duty, as per Notification No. 34/98-Cus. The Ministry of Finance has accepted this opinion, and a public notice should be issued to inform the trade community.
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