https://www.taxtmi.com/caselaws?id=118560 Goods imported under the DEPB Scheme were treated as eligible for exemption from Special Additional Duty under Notification No. 34/98-Cus., because that notification operated on its own terms and expressly covered goods imported under Notification No. 34/97-Cus. The conditions attached to Notification No. 34/97-Cus. could not be read into the later SAD exemption notification unless expressly incorporated. Subsequent notifications, including Notifications No. 48/98-Cus. and No. 56/98-Cus., reinforced that such goods were not liable to SAD. The demand to debit Special Additional Duty in the DEPB was therefore not sustainable. en-us Mon, 03 Jul 2006 00:00:00 +0530 Wed, 04 Jul 2012 11:58:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118560 Goods imported under the DEPB Scheme were treated as eligible for exemption from Special Additional Duty under Notification No. 34/98-Cus., because that notification operated on its own terms and expressly covered goods imported under Notification No. 34/97-Cus. The conditions attached to Notification No. 34/97-Cus. could not be read into the later SAD exemption notification unless expressly incorporated. Subsequent notifications, including Notifications No. 48/98-Cus. and No. 56/98-Cus., reinforced that such goods were not liable to SAD. The demand to debit Special Additional Duty in the DEPB was therefore not sustainable. Case-Laws Customs Mon, 03 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118560