https://www.taxtmi.com/caselaws?id=207135 The Tribunal upheld the denial of a customs duty exemption certificate under Notification No. 64/88 but allowed the benefit under Notification No. 65/88 in a case involving an Ultrasound Scanner import. The dispute centered on duty calculation errors, including the failure to extend auxiliary duty exemptions under Notification No. 159/89 and charging special excise duty when CVD was nil. The appellant's appeal was disposed of with directions for correct duty quantification, emphasizing adherence to relevant notifications for accurate computation of customs duty. The case was remanded for proper calculation of duty by considering all relevant exemptions and duty implications. en-us Mon, 03 Oct 2011 00:00:00 +0530 Wed, 30 Nov 2011 07:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207135 The Tribunal upheld the denial of a customs duty exemption certificate under Notification No. 64/88 but allowed the benefit under Notification No. 65/88 in a case involving an Ultrasound Scanner import. The dispute centered on duty calculation errors, including the failure to extend auxiliary duty exemptions under Notification No. 159/89 and charging special excise duty when CVD was nil. The appellant's appeal was disposed of with directions for correct duty quantification, emphasizing adherence to relevant notifications for accurate computation of customs duty. The case was remanded for proper calculation of duty by considering all relevant exemptions and duty implications. Case-Laws Customs Mon, 03 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207135