https://www.taxtmi.com/caselaws?id=109817 For ex-bond clearance of warehoused goods, the applicable rate of duty is the rate in force on the date of removal from the bonded warehouse under Section 15(1)(c) of the Customs Act. Where Notification No. 10/90, entry 19, was in force on that date and the goods did not fall within the exclusions in entries 7 to 9, the exemption was available even if the entry was not in existence when the warehousing bill of entry was filed. The differential duty demand was therefore not sustainable. en-us Wed, 19 Mar 2003 00:00:00 +0530 Thu, 12 Apr 2012 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109817 For ex-bond clearance of warehoused goods, the applicable rate of duty is the rate in force on the date of removal from the bonded warehouse under Section 15(1)(c) of the Customs Act. Where Notification No. 10/90, entry 19, was in force on that date and the goods did not fall within the exclusions in entries 7 to 9, the exemption was available even if the entry was not in existence when the warehousing bill of entry was filed. The differential duty demand was therefore not sustainable. Case-Laws Customs Wed, 19 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109817