https://www.taxtmi.com/caselaws?id=33488 DEPB debits for exemption under Notification No. 34/98-Cus. are sufficient when they cover basic customs duty and additional duty; Special Additional Duty need not be separately debited to claim SAD exemption. The Tribunal's earlier construction treats the DEPB scheme and the exemption notification harmoniously, so requiring a separate SAD debit would conflict with the notification structure. On that reading, the exemption mechanism operates without any debit of SAD from the DEPB book, and the assessee remains entitled to SAD exemption. en-us Mon, 09 Apr 2007 00:00:00 +0530 Tue, 19 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33488 DEPB debits for exemption under Notification No. 34/98-Cus. are sufficient when they cover basic customs duty and additional duty; Special Additional Duty need not be separately debited to claim SAD exemption. The Tribunal's earlier construction treats the DEPB scheme and the exemption notification harmoniously, so requiring a separate SAD debit would conflict with the notification structure. On that reading, the exemption mechanism operates without any debit of SAD from the DEPB book, and the assessee remains entitled to SAD exemption. Case-Laws Customs Mon, 09 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33488