https://www.taxtmi.com/caselaws?id=333923 The Tribunal denied the appellant's claim for exemption under Notification No. 23/1998-Cus, emphasizing strict interpretation of exemption notifications. It ruled that raw materials for cables were not covered as cables were specifically listed for duty concession. Regarding interest liability in provisional assessments before 13.07.2006, the Tribunal held that no interest could be imposed as the statutory provision was introduced after the assessments. The Tribunal set aside the demand for interest but upheld the duty demand, partially allowing the appeal. en-us Fri, 16 Sep 2016 00:00:00 +0530 Mon, 21 Aug 2017 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333923 The Tribunal denied the appellant's claim for exemption under Notification No. 23/1998-Cus, emphasizing strict interpretation of exemption notifications. It ruled that raw materials for cables were not covered as cables were specifically listed for duty concession. Regarding interest liability in provisional assessments before 13.07.2006, the Tribunal held that no interest could be imposed as the statutory provision was introduced after the assessments. The Tribunal set aside the demand for interest but upheld the duty demand, partially allowing the appeal. Case-Laws Customs Fri, 16 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333923