Customs exemption wording amended, clarifying reference to 'the said duty' and treatment of additional duty for export obligation. The Central Government amends specified customs exemption notifications to replace the phrase 'the exemption from the duty specified in the First Schedule to the said Customs Tariff Act' with 'the exemption from the said duty,' and in Notification No. 97/2004 substitutes a condition providing that additional duty voluntarily paid (where exemption is not claimed) will not be counted in computing net duty saved for export obligation purposes if Cenvat credit on that additional duty has not been taken.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption wording amended, clarifying reference to 'the said duty' and treatment of additional duty for export obligation.
The Central Government amends specified customs exemption notifications to replace the phrase "the exemption from the duty specified in the First Schedule to the said Customs Tariff Act" with "the exemption from the said duty," and in Notification No. 97/2004 substitutes a condition providing that additional duty voluntarily paid (where exemption is not claimed) will not be counted in computing net duty saved for export obligation purposes if Cenvat credit on that additional duty has not been taken.
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