https://www.taxtmi.com/caselaws?id=339234 An exemption notification must be applied within its express scope, and benefits attached to one advance licence category cannot be extended to another by administrative reference. An advance licence issued under paragraph 4.1.7A of the Export and Import Policy 2002-2007 was treated as a distinct annual requirement scheme, while Notification No. 43/2002-Cus. applied to licences under paragraph 4.1.1 and covered basic customs duty, additional duty, safeguard duty and anti-dumping duty. Notification No. 56/2003-Cus. was a separate notification for paragraph 4.1.7A licences, and the DGFT office memorandum did not amend the customs notification or extend Notification No. 43/2002-Cus. to that category. en-us Tue, 07 Feb 2017 00:00:00 +0530 Sat, 03 Feb 2018 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339234 An exemption notification must be applied within its express scope, and benefits attached to one advance licence category cannot be extended to another by administrative reference. An advance licence issued under paragraph 4.1.7A of the Export and Import Policy 2002-2007 was treated as a distinct annual requirement scheme, while Notification No. 43/2002-Cus. applied to licences under paragraph 4.1.1 and covered basic customs duty, additional duty, safeguard duty and anti-dumping duty. Notification No. 56/2003-Cus. was a separate notification for paragraph 4.1.7A licences, and the DGFT office memorandum did not amend the customs notification or extend Notification No. 43/2002-Cus. to that category. Case-Laws Customs Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339234