https://www.taxtmi.com/caselaws?id=202557 Re-imported goods were treated as eligible for exemption under Notification No. 94/96-Cus. because the notification extended relief from customs duty, additional duty and special duty to the extent specified in the relevant entry. As the goods had been exported under bond without payment of central excise duty, the duty on re-importation was confined to the central excise duty not earlier paid. The notification operated as a combined exemption, so Special Additional Duty of Customs could not be demanded over and above that amount. Refund of duty paid under protest was therefore admissible. en-us Tue, 12 Oct 2010 00:00:00 +0530 Sat, 12 Mar 2011 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202557 Re-imported goods were treated as eligible for exemption under Notification No. 94/96-Cus. because the notification extended relief from customs duty, additional duty and special duty to the extent specified in the relevant entry. As the goods had been exported under bond without payment of central excise duty, the duty on re-importation was confined to the central excise duty not earlier paid. The notification operated as a combined exemption, so Special Additional Duty of Customs could not be demanded over and above that amount. Refund of duty paid under protest was therefore admissible. Case-Laws Central Excise Tue, 12 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202557