https://www.taxtmi.com/caselaws?id=121798 Imported biscuits were held eligible for the CVD exemption under Notification No. 3/06-CE because the goods were otherwise covered by the notification, and no finding showed that the exemption was substantively inapplicable. The benefit could not be denied merely because the importer did not claim it in the bill of entry or at the time of clearance. Following earlier decisions of the same Bench, the principle applied was that a substantive exemption may be allowed at the first appellate stage when the legal conditions for the notification are satisfied. The later claim did not defeat entitlement to the notification benefit. en-us Tue, 12 Jun 2007 00:00:00 +0530 Mon, 06 Aug 2012 13:27:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121798 Imported biscuits were held eligible for the CVD exemption under Notification No. 3/06-CE because the goods were otherwise covered by the notification, and no finding showed that the exemption was substantively inapplicable. The benefit could not be denied merely because the importer did not claim it in the bill of entry or at the time of clearance. Following earlier decisions of the same Bench, the principle applied was that a substantive exemption may be allowed at the first appellate stage when the legal conditions for the notification are satisfied. The later claim did not defeat entitlement to the notification benefit. Case-Laws Customs Tue, 12 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121798