https://www.taxtmi.com/caselaws?id=123210 Exemption under Notification No. 103/87-C.E. was conditional on the ship having borne customs duty at the prescribed rate of Rs. 1400 per LDT. Because the ship had been imported earlier when a lower rate applied, and the required duty at the stipulated rate was not paid, the condition for exemption was not met. The notification could not be ended beyond its express terms to cover ships imported before that rate came into force, so the exemption claim failed. en-us Tue, 08 Jan 2008 00:00:00 +0530 Mon, 10 Sep 2012 13:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123210 Exemption under Notification No. 103/87-C.E. was conditional on the ship having borne customs duty at the prescribed rate of Rs. 1400 per LDT. Because the ship had been imported earlier when a lower rate applied, and the required duty at the stipulated rate was not paid, the condition for exemption was not met. The notification could not be ended beyond its express terms to cover ships imported before that rate came into force, so the exemption claim failed. Case-Laws Central Excise Tue, 08 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123210