https://www.taxtmi.com/caselaws?id=90537 Interpretation of customs exemption notifications under the pass book scheme turned on whether the Tribunal had competence to decide the rate of credit and whether a notification governing duty payment in convertible foreign currency could control credit under a separate scheme. The Tribunal held the jurisdiction objection failed because the dispute concerned interpretation of exemption notifications under Section 25(1) of the Customs Act. It also held Notification No. 117/94-Customs was inapplicable, as its conditions differed from Notification No. 104/95-Customs and were not satisfied. Credit had to be computed under the scheme-specific notification on the tariff basis, and the assessee's credit entitlement was restored. en-us Tue, 25 Aug 1998 00:00:00 +0530 Sat, 08 Oct 2011 12:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90537 Interpretation of customs exemption notifications under the pass book scheme turned on whether the Tribunal had competence to decide the rate of credit and whether a notification governing duty payment in convertible foreign currency could control credit under a separate scheme. The Tribunal held the jurisdiction objection failed because the dispute concerned interpretation of exemption notifications under Section 25(1) of the Customs Act. It also held Notification No. 117/94-Customs was inapplicable, as its conditions differed from Notification No. 104/95-Customs and were not satisfied. Credit had to be computed under the scheme-specific notification on the tariff basis, and the assessee's credit entitlement was restored. Case-Laws Customs Tue, 25 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90537