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2014 (1) TMI 1523 - AT - CustomsDemand of Additional Duty of Customs u/s 116 - Import of HSD oil - Benefit of Notification No. 43/2002-Cus., dated 19-4-2002 - Held that:- On a perusal of Notification No. 43/2002-Cus., we find that it did not grant exemption from payment of additional duty of Customs leviable under the Finance Act, 1999 as rightly held by the authorities below. As an exemption notification has to be strictly construed, the grounds raised in this appeal are untenable - Decided against assessee.
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