https://www.taxtmi.com/caselaws?id=86040 Auxiliary duty exemption under Notification No. 207/87 depended on whether the goods were legally eligible for basic customs duty relief under a notification listed in its annexed table, not on whether the importer actually claimed that same notification. Because Notification No. 156/86 was one of the specified notifications and covered the imported paper-making machinery components without conditions, the legal availability of that exemption was sufficient. Choosing Notification No. 155/86 for a lower effective customs duty did not defeat auxiliary duty relief, and the denial of the exemption was therefore unsustainable. en-us Thu, 31 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 18:01:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86040 Auxiliary duty exemption under Notification No. 207/87 depended on whether the goods were legally eligible for basic customs duty relief under a notification listed in its annexed table, not on whether the importer actually claimed that same notification. Because Notification No. 156/86 was one of the specified notifications and covered the imported paper-making machinery components without conditions, the legal availability of that exemption was sufficient. Choosing Notification No. 155/86 for a lower effective customs duty did not defeat auxiliary duty relief, and the denial of the exemption was therefore unsustainable. Case-Laws Customs Thu, 31 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86040