https://www.taxtmi.com/caselaws?id=43837 The court dismissed the petitions, ruling that exemption notifications under Section 25 of the Customs Act do not automatically apply to the additional duty under Section 3(1) of the Customs Tariff Act. The petitioner must establish eligibility for excise duty exemption to claim relief from additional duty. No costs were awarded, and the petitioner was advised to seek clarification on any potential excise duty exemptions for the imported goods. en-us Fri, 01 Jul 1994 00:00:00 +0530 Mon, 21 Jun 2010 13:50:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43837 The court dismissed the petitions, ruling that exemption notifications under Section 25 of the Customs Act do not automatically apply to the additional duty under Section 3(1) of the Customs Tariff Act. The petitioner must establish eligibility for excise duty exemption to claim relief from additional duty. No costs were awarded, and the petitioner was advised to seek clarification on any potential excise duty exemptions for the imported goods. Case-Laws Customs Fri, 01 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43837