https://www.taxtmi.com/caselaws?id=90561 Auxiliary duty exemption under Notification No. 194/92 was treated as available where basic duty exemption had already been granted under Notification No. 59/87. The document notes that the earlier basic duty benefit was undisputed and that the later notification expressly extended the auxiliary duty concession to such cases. On that basis, denial of the auxiliary duty exemption was unsustainable, and the assessee received consequential relief on the exemption issue. en-us Tue, 09 Mar 1999 00:00:00 +0530 Mon, 10 Oct 2011 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90561 Auxiliary duty exemption under Notification No. 194/92 was treated as available where basic duty exemption had already been granted under Notification No. 59/87. The document notes that the earlier basic duty benefit was undisputed and that the later notification expressly extended the auxiliary duty concession to such cases. On that basis, denial of the auxiliary duty exemption was unsustainable, and the assessee received consequential relief on the exemption issue. Case-Laws Customs Tue, 09 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90561