https://www.taxtmi.com/caselaws?id=87037 Importers who secured assessment of goods as capital machinery on their own declaration, without item-wise disclosure or examination on merits, could not later seek reclassification solely to obtain auxiliary duty exemption under a different notification. The exemption depended on the goods first satisfying the tariff heading and description in the relevant notification, and that condition was not met through an alternative classification never actually assessed. The proviso to the notification could not override the legal effect of the original assessment basis. Accordingly, the differential auxiliary duty demand remained sustainable, and the alternative exemption route was unavailable. en-us Fri, 04 Jul 1997 00:00:00 +0530 Fri, 02 Sep 2011 14:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87037 Importers who secured assessment of goods as capital machinery on their own declaration, without item-wise disclosure or examination on merits, could not later seek reclassification solely to obtain auxiliary duty exemption under a different notification. The exemption depended on the goods first satisfying the tariff heading and description in the relevant notification, and that condition was not met through an alternative classification never actually assessed. The proviso to the notification could not override the legal effect of the original assessment basis. Accordingly, the differential auxiliary duty demand remained sustainable, and the alternative exemption route was unavailable. Case-Laws Customs Fri, 04 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87037