https://www.taxtmi.com/caselaws?id=43219 An excise exemption notification does not automatically extend to additional duty on imports under the Customs Act and Customs Tariff Act, because the customs levy arises on importation and an excise notification operates only within the excise framework unless a corresponding customs exemption exists. The importer must also prove compliance with the notification's mandatory conditions, including the prescribed end-use requirement and procedure, before claiming relief against additional duty. On the facts stated, no satisfactory evidence of compliance was shown and the goods had been sold on high seas to another concern, so the exemption claim failed. en-us Tue, 03 Dec 1991 00:00:00 +0530 Wed, 16 Jun 2010 18:00:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43219 An excise exemption notification does not automatically extend to additional duty on imports under the Customs Act and Customs Tariff Act, because the customs levy arises on importation and an excise notification operates only within the excise framework unless a corresponding customs exemption exists. The importer must also prove compliance with the notification's mandatory conditions, including the prescribed end-use requirement and procedure, before claiming relief against additional duty. On the facts stated, no satisfactory evidence of compliance was shown and the goods had been sold on high seas to another concern, so the exemption claim failed. Case-Laws Customs Tue, 03 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43219