TMI Blog2008 (8) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... t Notification shall have overriding effect over the Circular as notification has been issued in exercise of powers conferred by Sec. 5A(1), is acceptable - Circular cannot take away the effect of Notifications statutorily issued- by issuing a circular a new condition restricting the scope of exemption cannot be imposed - 7177 OF 2005 - - - Dated:- 13-8-2008 - JUDGMENT Dr. ARIJIT PASAYAT, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat there is no manner of doubt that the appellant's claim of liability to pay 50% of the aggregated customs duty on the goods cleared to the Domestic Tariff Area (in short the `DTA') is not legally tenable. It was held that the Circular was in direct conflict with the Notification No. 2/95. 3. Learned counsel for the appellant in each case submitted that the Circular was issued on the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption Notification or hit it down. In other words it was held that by issuing a circular a new condition thereby restricting the scope of the exemption or restricting or whittling it down cannot be imposed. The principle is applicable to the instant cases also, though the controversy is of different nature. 6. The appeals fail and are dismissed. ........................................ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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