https://www.taxtmi.com/caselaws?id=258316 The Tribunal ruled in favor of the appellant, a public funded research institution, stating that the goods imported were eligible for exemption from the additional duty of customs under Notification No. 51/96-Cus. The Tribunal held that the notification did not specify different types of additional duty and explicitly mentioned exemption from the entire additional duty of customs leviable under the Customs Tariff Act. Therefore, any form of additional duty should be exempted under the notification, entitling the appellant to the exemption. All appeals were allowed, with consequential relief deemed admissible as per the law. en-us Tue, 23 Dec 2014 00:00:00 +0530 Wed, 08 Feb 2017 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258316 The Tribunal ruled in favor of the appellant, a public funded research institution, stating that the goods imported were eligible for exemption from the additional duty of customs under Notification No. 51/96-Cus. The Tribunal held that the notification did not specify different types of additional duty and explicitly mentioned exemption from the entire additional duty of customs leviable under the Customs Tariff Act. Therefore, any form of additional duty should be exempted under the notification, entitling the appellant to the exemption. All appeals were allowed, with consequential relief deemed admissible as per the law. Case-Laws Customs Tue, 23 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258316