https://www.taxtmi.com/caselaws?id=183435 The court quashed Circular No. 38/2000-Cus. dated 10th May, 2000, ruling it was not in accordance with the law. It held that reprocessing in Kandla Free Trade Zone and Export Processing Zones should be considered as done in India, exempt from additional duty. Assessing Officers were not to be directed based on the Circular. en-us Thu, 06 Jul 2000 00:00:00 +0530 Thu, 09 Jun 2016 12:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183435 The court quashed Circular No. 38/2000-Cus. dated 10th May, 2000, ruling it was not in accordance with the law. It held that reprocessing in Kandla Free Trade Zone and Export Processing Zones should be considered as done in India, exempt from additional duty. Assessing Officers were not to be directed based on the Circular. Case-Laws Customs Thu, 06 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183435