https://www.taxtmi.com/caselaws?id=48799 Exemption under Notification No. 93/88-C.E. was available where the assessee had already discharged the full duty structure lawfully recoverable on the vessel. The proviso was read narrowly by the department, but Notification No. 63/91 was treated as clarificatory of the earlier exemption scheme. Since the total levy contemplated under the applicable customs structure had already been paid, denial of exemption would have caused an impermissible additional demand. The exemption benefit was therefore available, and the contrary orders were unsustainable. en-us Tue, 11 Apr 2000 00:00:00 +0530 Fri, 06 Aug 2010 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48799 Exemption under Notification No. 93/88-C.E. was available where the assessee had already discharged the full duty structure lawfully recoverable on the vessel. The proviso was read narrowly by the department, but Notification No. 63/91 was treated as clarificatory of the earlier exemption scheme. Since the total levy contemplated under the applicable customs structure had already been paid, denial of exemption would have caused an impermissible additional demand. The exemption benefit was therefore available, and the contrary orders were unsustainable. Case-Laws Central Excise Tue, 11 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48799