https://www.taxtmi.com/caselaws?id=81342 Imported Burmese-origin wood and timber were examined for whether they could simultaneously receive the total customs exemption under Notification No. 280/76-Cus., the concessional basic duty and additional duty exemption under Notification No. 62/85-Cus., and the auxiliary duty exemption under Notification No. 95/85-Cus. The notifications were read together to mean that the exemptions from additional duty and auxiliary duty applied only where the goods were assessed at 10% basic customs duty under Notification No. 62/85-Cus. Goods already enjoying complete exemption under Notification No. 280/76-Cus. could not also claim the further benefits under the other notifications, so the broader simultaneous claim was rejected. en-us Thu, 16 May 1991 00:00:00 +0530 Thu, 23 Jun 2011 18:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81342 Imported Burmese-origin wood and timber were examined for whether they could simultaneously receive the total customs exemption under Notification No. 280/76-Cus., the concessional basic duty and additional duty exemption under Notification No. 62/85-Cus., and the auxiliary duty exemption under Notification No. 95/85-Cus. The notifications were read together to mean that the exemptions from additional duty and auxiliary duty applied only where the goods were assessed at 10% basic customs duty under Notification No. 62/85-Cus. Goods already enjoying complete exemption under Notification No. 280/76-Cus. could not also claim the further benefits under the other notifications, so the broader simultaneous claim was rejected. Case-Laws Customs Thu, 16 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81342