https://www.taxtmi.com/caselaws?id=47666 A beneficiary that accepted certification and customs duty exemption benefits under paragraph 2 of Notification No. 64/88-Cus. could not, after prolonged acquiescence, seek recategorisation under paragraph 1; the refusal was upheld. An earlier certificate issued under Notification No. 8/Cus. could not be treated as satisfying paragraph 1 by invoking Sections 8 and 24 of the General Clauses Act, 1897, because it remained confined to the notification under which it was issued. The claim based on the earlier certificate therefore failed. en-us Fri, 17 Dec 2004 00:00:00 +0530 Fri, 30 Jul 2010 11:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47666 A beneficiary that accepted certification and customs duty exemption benefits under paragraph 2 of Notification No. 64/88-Cus. could not, after prolonged acquiescence, seek recategorisation under paragraph 1; the refusal was upheld. An earlier certificate issued under Notification No. 8/Cus. could not be treated as satisfying paragraph 1 by invoking Sections 8 and 24 of the General Clauses Act, 1897, because it remained confined to the notification under which it was issued. The claim based on the earlier certificate therefore failed. Case-Laws Customs Fri, 17 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47666