https://www.taxtmi.com/caselaws?id=90043 For exports, the relevant customs duty rate is the rate in force when entry outwards for the vessel is effected, not the date when loading commenced. A later change in duty does not alter the applicable rate once entry outwards has been granted. As entry outwards had been recorded before the exemption notification relied upon by the respondents, the exemption could not be extended to them. The respondents were therefore not entitled to exemption from customs duty. en-us Tue, 29 Jul 1997 00:00:00 +0530 Mon, 03 Oct 2011 19:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90043 For exports, the relevant customs duty rate is the rate in force when entry outwards for the vessel is effected, not the date when loading commenced. A later change in duty does not alter the applicable rate once entry outwards has been granted. As entry outwards had been recorded before the exemption notification relied upon by the respondents, the exemption could not be extended to them. The respondents were therefore not entitled to exemption from customs duty. Case-Laws Customs Tue, 29 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90043