https://www.taxtmi.com/caselaws?id=72789 An exemption notification issued under Rule 8(1) of the Central Excise Rules, 1944, when framed simpliciter, applies only to excise duty under the Central Excises and Salt Act, 1944 and cannot be extended to additional duty of customs on imported goods. The Tribunal followed its earlier ruling and held that Notification No. 55/75-CE did not cover imported goods for countervailing duty purposes because the notification did not expressly provide relief under customs law. On that basis, the exemption was denied and the appeal failed. en-us Tue, 06 Jan 1987 00:00:00 +0530 Wed, 25 May 2011 11:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72789 An exemption notification issued under Rule 8(1) of the Central Excise Rules, 1944, when framed simpliciter, applies only to excise duty under the Central Excises and Salt Act, 1944 and cannot be extended to additional duty of customs on imported goods. The Tribunal followed its earlier ruling and held that Notification No. 55/75-CE did not cover imported goods for countervailing duty purposes because the notification did not expressly provide relief under customs law. On that basis, the exemption was denied and the appeal failed. Case-Laws Customs Tue, 06 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72789