https://www.taxtmi.com/caselaws?id=126602 Two exemption notifications governing the same transaction must be read harmoniously, and supplies made under an Advance Release Order can qualify for exemption from additional duty of customs when that combined construction so provides. The Tribunal followed the Supreme Court's binding view in Lipy Lisy Pharmaceuticals and applied it to the same issue, noting that the earlier contrary position in the assessee's own matter no longer prevailed after merger. On that basis, the additional duty exemption was treated as available for such supplies. en-us Wed, 01 Apr 2009 00:00:00 +0530 Thu, 22 Nov 2012 14:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126602 Two exemption notifications governing the same transaction must be read harmoniously, and supplies made under an Advance Release Order can qualify for exemption from additional duty of customs when that combined construction so provides. The Tribunal followed the Supreme Court's binding view in Lipy Lisy Pharmaceuticals and applied it to the same issue, noting that the earlier contrary position in the assessee's own matter no longer prevailed after merger. On that basis, the additional duty exemption was treated as available for such supplies. Case-Laws Central Excise Wed, 01 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126602