https://www.taxtmi.com/caselaws?id=352193 A duty exemption cannot be claimed as of right, the Delhi HC observed prima facie while examining a challenge to the rescission and scope of exemption notifications. It noted that imports by non-commercial research institutions remained fully exempt from customs duty and integrated tax under Notification No. 27/2017-Customs, dated 30 June 2017, but the exemption from excise duty on local purchases had been rescinded under Notification No. 9/2017-Central Excise, dated 30 June 2017. The Court considered that the basis for the rescission required clarification from the Government and issued notice to the respondents. en-us Mon, 20 Nov 2017 00:00:00 +0530 Sat, 09 Dec 2017 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352193 A duty exemption cannot be claimed as of right, the Delhi HC observed prima facie while examining a challenge to the rescission and scope of exemption notifications. It noted that imports by non-commercial research institutions remained fully exempt from customs duty and integrated tax under Notification No. 27/2017-Customs, dated 30 June 2017, but the exemption from excise duty on local purchases had been rescinded under Notification No. 9/2017-Central Excise, dated 30 June 2017. The Court considered that the basis for the rescission required clarification from the Government and issued notice to the respondents. Case-Laws Customs Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352193