https://www.taxtmi.com/caselaws?id=211131 Imported kerosene sold in a tax-exempt area was held ineligible for Special Additional Duty exemption because "chargeable" means sales tax actually payable on the sale, so the exemption could not be claimed where the sale itself was tax-free. The demand was nevertheless restricted by the five-year customs limitation period, and the earlier period was excluded because an undertaking could not extend statutory time limits. Penalty under section 114A was set aside for want of an enabling basis for this levy, and the duty and consequential interest were remanded for fresh quantification after excluding the time-barred period and exempt duty elements. en-us Tue, 26 Apr 2011 00:00:00 +0530 Mon, 05 Mar 2012 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211131 Imported kerosene sold in a tax-exempt area was held ineligible for Special Additional Duty exemption because "chargeable" means sales tax actually payable on the sale, so the exemption could not be claimed where the sale itself was tax-free. The demand was nevertheless restricted by the five-year customs limitation period, and the earlier period was excluded because an undertaking could not extend statutory time limits. Penalty under section 114A was set aside for want of an enabling basis for this levy, and the duty and consequential interest were remanded for fresh quantification after excluding the time-barred period and exempt duty elements. Case-Laws Customs Tue, 26 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211131