https://www.taxtmi.com/caselaws?id=268416 The Tribunal allowed the appeal, remanding the case for relief to the appellant, as the imported goods were fully exempt from basic customs duty and countervailing duty during the relevant period, entitling them to the benefit of Notification No. 20/2006-Cus. The Tribunal emphasized that the exemption did not require being unconditional and cited a similar case where goods exempted under a different scheme were granted the benefit. It was clarified that the change exempting SAD under a later notification was irrelevant as the Bills of Entry were dated prior to that modification. en-us Wed, 02 Sep 2015 00:00:00 +0530 Fri, 18 Nov 2016 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268416 The Tribunal allowed the appeal, remanding the case for relief to the appellant, as the imported goods were fully exempt from basic customs duty and countervailing duty during the relevant period, entitling them to the benefit of Notification No. 20/2006-Cus. The Tribunal emphasized that the exemption did not require being unconditional and cited a similar case where goods exempted under a different scheme were granted the benefit. It was clarified that the change exempting SAD under a later notification was irrelevant as the Bills of Entry were dated prior to that modification. Case-Laws Customs Wed, 02 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268416