https://www.taxtmi.com/caselaws?id=190184 Exemption from special additional duty under Notification No. 19/2001-Cus. was unavailable because the notification required exemption from both basic customs duty and the additional duty of customs under Section 3(1) of the Customs Tariff Act. The importer had only obtained exemption from basic customs duty under Notification No. 94/96, and countervailing duty was in fact paid on import. As that condition was not satisfied, the special additional duty exemption could not be claimed and the refund claim failed on merits. en-us Thu, 12 Dec 2013 00:00:00 +0530 Wed, 08 Feb 2017 16:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190184 Exemption from special additional duty under Notification No. 19/2001-Cus. was unavailable because the notification required exemption from both basic customs duty and the additional duty of customs under Section 3(1) of the Customs Tariff Act. The importer had only obtained exemption from basic customs duty under Notification No. 94/96, and countervailing duty was in fact paid on import. As that condition was not satisfied, the special additional duty exemption could not be claimed and the refund claim failed on merits. Case-Laws Customs Thu, 12 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190184