https://www.taxtmi.com/caselaws?id=109717 An exemption for imported gas cylinders was conditional on re-export to the foreign supplier within six months of import. As the appellants remained in default for more than six years, the notification conditions were treated as unfulfilled and duty liability was sustained. The appellate authority had already allowed re-export of cylinders ready for shipment and confirmed duty only on the balance, which was treated as a balanced approach. On that basis, no interference with the duty demand was warranted, and the order under challenge was upheld. en-us Wed, 02 Dec 1998 00:00:00 +0530 Wed, 11 Apr 2012 15:11:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109717 An exemption for imported gas cylinders was conditional on re-export to the foreign supplier within six months of import. As the appellants remained in default for more than six years, the notification conditions were treated as unfulfilled and duty liability was sustained. The appellate authority had already allowed re-export of cylinders ready for shipment and confirmed duty only on the balance, which was treated as a balanced approach. On that basis, no interference with the duty demand was warranted, and the order under challenge was upheld. Case-Laws Central Excise Wed, 02 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109717