1997 (7) TMI 410

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....ppellants. S/Shri K.J. John, N.M. Sakhardande and S.R. Grover, Advocates, for the Respondents. [Order]. - Civil Appeal No. 1272 of 1995 : The question that falls for consideration in this appeal is whether the respondents are entitled to avail the benefit of the exemption from customs duty granted under Notification No. 81- Customs, dated March 19, 1985 on item are exported by them. The S....

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....ods would be the rate which prevailed when the "entry outwards" for the vessel which ultimately exported the goods was effected and subsequent change in the rate of duty would be irrelevant. In view of the said decision, it must be held that the respondents were not entitled to seek exemption from duty under the Notification dated March 17, 1985 since the entry outwards had been made on March 11, ....