https://www.taxtmi.com/caselaws?id=47127 Notification No. 89/82 exempted imports from the additional duty under Section 3 of the Customs Tariff Act, 1975 only to the extent that the duty exceeded the excise duty on like goods produced outside a free trade zone. The exemption was linked to the statutory distinction between goods manufactured inside and outside a free trade zone and was intended to avoid an anomalous burden under the excise and customs scheme. On the plain language of the notification, the importer could not claim the benefit in the manner urged, and the levy of additional duty remained sustainable. en-us Thu, 02 Jul 1992 00:00:00 +0530 Tue, 27 Jul 2010 11:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47127 Notification No. 89/82 exempted imports from the additional duty under Section 3 of the Customs Tariff Act, 1975 only to the extent that the duty exceeded the excise duty on like goods produced outside a free trade zone. The exemption was linked to the statutory distinction between goods manufactured inside and outside a free trade zone and was intended to avoid an anomalous burden under the excise and customs scheme. On the plain language of the notification, the importer could not claim the benefit in the manner urged, and the levy of additional duty remained sustainable. Case-Laws Customs Thu, 02 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47127