https://www.taxtmi.com/caselaws?id=335099 Notification No. 34/98-Cus. granted exemption from special additional duty only to goods covered by Notification No. 34/97-Cus. and only subject to the conditions attached to that earlier notification. The conditions in paragraph 2 of Notification No. 34/97-Cus., including debit of duty elements in the DEPB pass book, were therefore mandatory and could not be ignored when claiming the later exemption. Notification No. 56/98-Cus., which provided a NIL rate, applied prospectively from 01.08.1998 and did not affect earlier imports. Relief was thus unavailable where the earlier notification's conditions were not satisfied. en-us Tue, 16 Aug 2016 00:00:00 +0530 Sat, 26 Nov 2016 10:30:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335099 Notification No. 34/98-Cus. granted exemption from special additional duty only to goods covered by Notification No. 34/97-Cus. and only subject to the conditions attached to that earlier notification. The conditions in paragraph 2 of Notification No. 34/97-Cus., including debit of duty elements in the DEPB pass book, were therefore mandatory and could not be ignored when claiming the later exemption. Notification No. 56/98-Cus., which provided a NIL rate, applied prospectively from 01.08.1998 and did not affect earlier imports. Relief was thus unavailable where the earlier notification's conditions were not satisfied. Case-Laws Customs Tue, 16 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335099