2010 (11) TMI 63

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....the assessee is entitled for the credit on the strength of endorsed bill of entry, as per the Rule applicable therein, when there is no high Sea sales / purchase for the relevant time ? b) Whether Notification No.16/94 (NT) dated 3031994 is applicable in the instant case as Notification NO.16/94 (NT) dated 3031994 is of a clarificatory nature since it covers all circulars from 1986 to 1990 cover....