2008 (4) TMI 23 - SUPREME COURT

Exem. Not.17/01 - Circular 40/2001 – as per notification assessee cleared ‘Crude Palm Oil and Crude Palmolin of Non-Edible Grade” after paying concessional rate of duty @ 35% instead of 75% - as per circular Provisional assessment allowed directing the assessee to produce End-use Certificate to avail concessional rate of duty - We uphold the view of HC that the CBEC can not add a new condition to the notification or restrict the scope of Exemption Notification by issuing a subsequent circular