https://www.taxtmi.com/caselaws?id=212280 Availment of DEPB benefit does not, by itself, bar exemption under Notification No. 32/97-Cus.; the decisive question is whether the importer satisfies the notification's own conditions, including the prescribed value-addition requirement. The Tribunal followed its earlier view that simultaneous DEPB or drawback benefit is not a complete disqualification, but the exemption remains available only on proof of compliance with the stipulated value-addition condition. On the record, such compliance was not established to the Tribunal's satisfaction, yet the denial could not stand solely on the ground of DEPB availment. en-us Wed, 27 Jul 2011 00:00:00 +0530 Thu, 23 Feb 2012 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212280 Availment of DEPB benefit does not, by itself, bar exemption under Notification No. 32/97-Cus.; the decisive question is whether the importer satisfies the notification's own conditions, including the prescribed value-addition requirement. The Tribunal followed its earlier view that simultaneous DEPB or drawback benefit is not a complete disqualification, but the exemption remains available only on proof of compliance with the stipulated value-addition condition. On the record, such compliance was not established to the Tribunal's satisfaction, yet the denial could not stand solely on the ground of DEPB availment. Case-Laws Customs Wed, 27 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212280