https://www.taxtmi.com/caselaws?id=107222 Special Additional Duty under Notification No. 22/99-Cus. was construed by reference to the place from which the sale took place, not the buyer's location, and sales-tax exemption for the transaction did not alter that reading; on that basis, the demand was treated as unsustainable. A further duty demand based only on comparison between sales quantity and imported quantity was not supported where no excess was found at clearance and the discrepancy was negligible, being explainable by weighment variation. The discussion concludes that exemption notifications must be applied according to their express terms and that a notional post-clearance variance, without actual excess import, cannot by itself sustain duty or penalty. en-us Fri, 27 Sep 2002 00:00:00 +0530 Mon, 19 Mar 2012 16:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107222 Special Additional Duty under Notification No. 22/99-Cus. was construed by reference to the place from which the sale took place, not the buyer's location, and sales-tax exemption for the transaction did not alter that reading; on that basis, the demand was treated as unsustainable. A further duty demand based only on comparison between sales quantity and imported quantity was not supported where no excess was found at clearance and the discrepancy was negligible, being explainable by weighment variation. The discussion concludes that exemption notifications must be applied according to their express terms and that a notional post-clearance variance, without actual excess import, cannot by itself sustain duty or penalty. Case-Laws Central Excise Fri, 27 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107222