https://www.taxtmi.com/caselaws?id=113851 Clearances by a 100% export oriented undertaking into the domestic tariff area under Notification No. 2/95-C.E. had to be assessed by applying 50% to each duty of customs separately, because the notification then in force used the wording "50% of each of the duties of customs". That specific language governed the computation and could not be displaced by a later Board circular or by the aggregate-duty formula introduced in the later amended text. The subsequent amendment confirmed that the earlier notification operated differently. The Revenue's method of calculating duty on an aggregated basis was therefore incorrect. en-us Fri, 16 Apr 2004 00:00:00 +0530 Tue, 08 May 2012 17:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113851 Clearances by a 100% export oriented undertaking into the domestic tariff area under Notification No. 2/95-C.E. had to be assessed by applying 50% to each duty of customs separately, because the notification then in force used the wording "50% of each of the duties of customs". That specific language governed the computation and could not be displaced by a later Board circular or by the aggregate-duty formula introduced in the later amended text. The subsequent amendment confirmed that the earlier notification operated differently. The Revenue's method of calculating duty on an aggregated basis was therefore incorrect. Case-Laws Central Excise Fri, 16 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113851