https://www.taxtmi.com/caselaws?id=72619 An excise exemption notification issued under Rule 8(1) of the Central Excise Rules, 1944 could not be relied on to claim refund of additional duty of customs under Section 3 of the Customs Tariff Act, 1975. Additional duty of customs partakes the character of customs duty, and an exemption from excise duty does not extend to that levy unless the notification expressly or by necessary implication covers customs duty. Because Notification No. 55/75-C.E. made no reference to customs duty, the refund claim was rejected and the rejection was affirmed. en-us Thu, 13 Nov 1986 00:00:00 +0530 Fri, 20 May 2011 17:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72619 An excise exemption notification issued under Rule 8(1) of the Central Excise Rules, 1944 could not be relied on to claim refund of additional duty of customs under Section 3 of the Customs Tariff Act, 1975. Additional duty of customs partakes the character of customs duty, and an exemption from excise duty does not extend to that levy unless the notification expressly or by necessary implication covers customs duty. Because Notification No. 55/75-C.E. made no reference to customs duty, the refund claim was rejected and the rejection was affirmed. Case-Laws Customs Thu, 13 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72619