https://www.taxtmi.com/caselaws?id=46249 Notification No. 23/82-Cus. was construed as applying to the imported goods classified under the relevant tariff heading, and as limiting the customs duty chargeable to the specified rate. The Delhi High Court noted that earlier decisions had already interpreted the notification in the same manner. On that basis, the petitioners were held entitled to the exemption benefit under the notification, and the authorities could not levy duty beyond the limit fixed by it. en-us Fri, 01 Mar 2002 00:00:00 +0530 Fri, 16 Jul 2010 16:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46249 Notification No. 23/82-Cus. was construed as applying to the imported goods classified under the relevant tariff heading, and as limiting the customs duty chargeable to the specified rate. The Delhi High Court noted that earlier decisions had already interpreted the notification in the same manner. On that basis, the petitioners were held entitled to the exemption benefit under the notification, and the authorities could not levy duty beyond the limit fixed by it. Case-Laws Customs Fri, 01 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46249