https://www.taxtmi.com/caselaws?id=74797 A conditional excise exemption can apply to imported goods for additional duty of customs where the importer proves compliance with the prescribed manufacturing condition and the Department fails to rebut that evidence. The imported acrylic sheets and acrylic plastic off cuts were found to have been manufactured directly from methyl methacrylate monomer, satisfying Notification No. 38/73-CE, so exemption from additional duty was available. Since the principal exemption claim succeeded, the alternative claim under Notification No. 71/71 did not require examination. en-us Mon, 15 May 1989 00:00:00 +0530 Sat, 11 Jun 2011 11:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74797 A conditional excise exemption can apply to imported goods for additional duty of customs where the importer proves compliance with the prescribed manufacturing condition and the Department fails to rebut that evidence. The imported acrylic sheets and acrylic plastic off cuts were found to have been manufactured directly from methyl methacrylate monomer, satisfying Notification No. 38/73-CE, so exemption from additional duty was available. Since the principal exemption claim succeeded, the alternative claim under Notification No. 71/71 did not require examination. Case-Laws Customs Mon, 15 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74797