https://www.taxtmi.com/caselaws?id=72959 An exemption notification issued under Rule 8(1) of the Central Excise Rules, 1944 could not be applied to imported goods for relief from additional duty under Section 3 of the Customs Tariff Act, 1975 unless the notification expressly extended to such imports. The controlling principle was that an excise-based notification does not automatically govern customs additional duty, and the earlier decisions on the point were followed. On that basis, the refund claim was rejected and the benefit of exemption was held inadmissible to the imported goods. en-us Tue, 28 Apr 1987 00:00:00 +0530 Thu, 26 May 2011 11:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72959 An exemption notification issued under Rule 8(1) of the Central Excise Rules, 1944 could not be applied to imported goods for relief from additional duty under Section 3 of the Customs Tariff Act, 1975 unless the notification expressly extended to such imports. The controlling principle was that an excise-based notification does not automatically govern customs additional duty, and the earlier decisions on the point were followed. On that basis, the refund claim was rejected and the benefit of exemption was held inadmissible to the imported goods. Case-Laws Customs Tue, 28 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72959