https://www.taxtmi.com/caselaws?id=34546 A customs exemption granted under the statutory exemption power must be determined by the customs notification itself, and its scope cannot be curtailed by an import-control policy operating in a different field. The customs levy and exemption scheme is the special law for customs duty, while the Import and Export Control Act concerns import restrictions and does not govern duty exemption. On that basis, the departmental refusal to extend exemption to steel pots used in the manufacture of gems and jewellery for export was inconsistent with the notification, and the importer was entitled to the benefit of the customs exemption. en-us Wed, 12 Aug 2009 00:00:00 +0530 Wed, 13 Jan 2010 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34546 A customs exemption granted under the statutory exemption power must be determined by the customs notification itself, and its scope cannot be curtailed by an import-control policy operating in a different field. The customs levy and exemption scheme is the special law for customs duty, while the Import and Export Control Act concerns import restrictions and does not govern duty exemption. On that basis, the departmental refusal to extend exemption to steel pots used in the manufacture of gems and jewellery for export was inconsistent with the notification, and the importer was entitled to the benefit of the customs exemption. Case-Laws Customs Wed, 12 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34546