Exemption provisos limit applicability of import duty exemptions where a separate exemption is availed, preventing overlap. Insertions of provisos into two customs exemption notifications exclude goods from those exemptions where importers avail themselves of the exemption under notification No. 40/2002, thereby preventing overlapping exemption claims and clarifying the administrative scope of the earlier notifications for customs assessment and exemption applications.
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Provisions expressly mentioned in the judgment/order text.
Exemption provisos limit applicability of import duty exemptions where a separate exemption is availed, preventing overlap.
Insertions of provisos into two customs exemption notifications exclude goods from those exemptions where importers avail themselves of the exemption under notification No. 40/2002, thereby preventing overlapping exemption claims and clarifying the administrative scope of the earlier notifications for customs assessment and exemption applications.
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