https://www.taxtmi.com/caselaws?id=286790 Imports made after the amended exemption notifications came into force were entitled to the concessional CVD and nil SAD available on the date of import. The goods were classified under heading 9022, and no importer-specific condition was shown to attach to that exemption scheme. Assessment of the bills of entry at a higher rate did not override the operative benefit of the amended notifications, so the denial of exemption was unsustainable. en-us Tue, 29 Jan 2019 00:00:00 +0530 Sun, 15 Mar 2020 09:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286790 Imports made after the amended exemption notifications came into force were entitled to the concessional CVD and nil SAD available on the date of import. The goods were classified under heading 9022, and no importer-specific condition was shown to attach to that exemption scheme. Assessment of the bills of entry at a higher rate did not override the operative benefit of the amended notifications, so the denial of exemption was unsustainable. Case-Laws Customs Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286790