https://www.taxtmi.com/caselaws?id=30535 The Tribunal ruled that re-imported goods are exempt from specific customs duties under Notification No. 94/96-Cus. based on unpaid Central Excise duty. It clarified that the exemption is from Customs duty, not Central Excise duty. The goods did not meet criteria for full exemption under Notification No. 34/98-Cus., thus not qualifying for Special Additional Duty exemption. The Commissioner's interpretation of exemption conditions was criticized, stating that unpaid Central Excise duty is not a prerequisite for exemption. The Revenue's appeal was allowed, and the Respondents' cross-objection was dismissed. en-us Fri, 07 Mar 2008 00:00:00 +0530 Tue, 02 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30535 The Tribunal ruled that re-imported goods are exempt from specific customs duties under Notification No. 94/96-Cus. based on unpaid Central Excise duty. It clarified that the exemption is from Customs duty, not Central Excise duty. The goods did not meet criteria for full exemption under Notification No. 34/98-Cus., thus not qualifying for Special Additional Duty exemption. The Commissioner's interpretation of exemption conditions was criticized, stating that unpaid Central Excise duty is not a prerequisite for exemption. The Revenue's appeal was allowed, and the Respondents' cross-objection was dismissed. Case-Laws Customs Fri, 07 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30535