https://www.taxtmi.com/caselaws?id=72948 Imported goods of Singapore origin were entitled to preferential assessment under Notification No. 352/76-Cus. because Singapore fell within the scope of that notification, so the contrary reliance on an unrelated exemption was not sustainable. Refund of additional duty was not admissible under Notification No. 33/63-CE read with Section 3 of the Customs Tariff Act, 1975, because additional duty is customs duty in nature and an excise exemption does not, by itself, extend to that levy; the imported crude coconut oil was also not shown to satisfy the notification conditions. Preferential customs assessment was therefore allowed, while rejection of the refund claim was maintained. en-us Tue, 10 Mar 1987 00:00:00 +0530 Thu, 26 May 2011 11:14:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72948 Imported goods of Singapore origin were entitled to preferential assessment under Notification No. 352/76-Cus. because Singapore fell within the scope of that notification, so the contrary reliance on an unrelated exemption was not sustainable. Refund of additional duty was not admissible under Notification No. 33/63-CE read with Section 3 of the Customs Tariff Act, 1975, because additional duty is customs duty in nature and an excise exemption does not, by itself, extend to that levy; the imported crude coconut oil was also not shown to satisfy the notification conditions. Preferential customs assessment was therefore allowed, while rejection of the refund claim was maintained. Case-Laws Customs Tue, 10 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72948