https://www.taxtmi.com/caselaws?id=345402 Imported goods were treated as entitled to exemption from Special Additional Duty because Notification No. 02/2003-Cus (NT) expressly covered imports made within the relevant period of 02.06.98 to 31.07.98. The earlier restrictive view, based on the goods having been imported before 17.07.98, was not accepted where the later notification specifically extended the benefit to the covered period. The Commissioner (Appeals) was therefore correct in granting relief, and the department's challenge failed. en-us Fri, 07 Jul 2017 00:00:00 +0530 Sat, 23 Sep 2017 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345402 Imported goods were treated as entitled to exemption from Special Additional Duty because Notification No. 02/2003-Cus (NT) expressly covered imports made within the relevant period of 02.06.98 to 31.07.98. The earlier restrictive view, based on the goods having been imported before 17.07.98, was not accepted where the later notification specifically extended the benefit to the covered period. The Commissioner (Appeals) was therefore correct in granting relief, and the department's challenge failed. Case-Laws Customs Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345402