New Conditions for claiming exemption can’t be introduced via Circular


Last updated: 25 October 2023

Court :
CESTAT, Kolkata

Brief :
The CESTAT, Kolkata in M/s. The Bank of Nova Scotia v. Commissioner of Customs (Admn. & Airport), [Final Order No. 77289-77292/2023 dated October 5, 2023] held that a new condition, which is not inherent to the exemption notification, cannot be introduced via a Circular.

Citation :
Final Order No. 77289-77292/2023 dated October 5, 2023

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Bimal Jain
Published in Excise
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