https://www.taxtmi.com/caselaws?id=90941 HDPE granules imported on a high-seas sale basis were held entitled to exemption from special additional duty under Notification No. 56/98-Cus. because the goods had already been fully exempted from basic customs duty and additional customs duty under Notification No. 104/95-Cus. The notification was read as a table of separate serial entries operating independently, so exemption under the applicable entry could not be denied by combining different entries. Serial No. 13 supported the claim where goods were exempt under Notification No. 104/95-Cus., and Serial No. 3 also covered goods fully exempt from basic customs duty and additional duty. The denial of exemption was unsustainable and the appeals were allowed with consequential relief. en-us Wed, 07 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2011 16:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90941 HDPE granules imported on a high-seas sale basis were held entitled to exemption from special additional duty under Notification No. 56/98-Cus. because the goods had already been fully exempted from basic customs duty and additional customs duty under Notification No. 104/95-Cus. The notification was read as a table of separate serial entries operating independently, so exemption under the applicable entry could not be denied by combining different entries. Serial No. 13 supported the claim where goods were exempt under Notification No. 104/95-Cus., and Serial No. 3 also covered goods fully exempt from basic customs duty and additional duty. The denial of exemption was unsustainable and the appeals were allowed with consequential relief. Case-Laws Customs Wed, 07 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90941