https://www.taxtmi.com/caselaws?id=350673 The Tribunal dismissed the Revenue's appeals, affirming that the exemption of additional duty of customs extended to the respondent was legal and proper. The Tribunal relied on the Supreme Court's decisions, which established that the conditions of the exemption notification should be interpreted in favor of the importer, provided no Cenvat credit was availed by the manufacturer. The amendments to the notification were intended to clarify the conditions but did not change the legal position established by the Supreme Court. en-us Wed, 27 Sep 2017 00:00:00 +0530 Fri, 10 Nov 2017 08:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350673 The Tribunal dismissed the Revenue's appeals, affirming that the exemption of additional duty of customs extended to the respondent was legal and proper. The Tribunal relied on the Supreme Court's decisions, which established that the conditions of the exemption notification should be interpreted in favor of the importer, provided no Cenvat credit was availed by the manufacturer. The amendments to the notification were intended to clarify the conditions but did not change the legal position established by the Supreme Court. Case-Laws Customs Wed, 27 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350673