https://www.taxtmi.com/caselaws?id=338659 Import exemption under Notification No. 11/97-Cus. could not be denied by reading in an actual user or end-use bond condition that the notification itself did not impose. The Tribunal noted that the CBEC circular dated 06.10.1998 was applied prospectively, so it could not be used to add a new restriction to imports made before that date. Relying on earlier decisions, it held that imported insole sheets covered by the relevant entry for use in the leather industry remained eligible for the exemption, and the later circular could not defeat the benefit. en-us Thu, 08 Dec 2016 00:00:00 +0530 Sat, 10 Jun 2023 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338659 Import exemption under Notification No. 11/97-Cus. could not be denied by reading in an actual user or end-use bond condition that the notification itself did not impose. The Tribunal noted that the CBEC circular dated 06.10.1998 was applied prospectively, so it could not be used to add a new restriction to imports made before that date. Relying on earlier decisions, it held that imported insole sheets covered by the relevant entry for use in the leather industry remained eligible for the exemption, and the later circular could not defeat the benefit. Case-Laws Customs Thu, 08 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338659