Benefit of two exemption notifications on same shipment allowed: Expert

The e-way bill can be generated using a web-based system, SMS-based facility, Android App, bulk generation facility, site-to-site integration or GST Suvidha Provider

Q1. We are in the process of setting up a new hotel. We are importing lifts from Thailand, where basic duty is nil under the Asean-India Free Trade Agreement. We want to save IGST through EPCG Authorisation. Can we use two custom notifications (of FTA and EPCG Authorisation) for a single shipment?

In the case of Hindustan Motors [1998 (98) ELT 557 (Tri.Del.), the Tribunal held that simultaneous benefit of more than one notification cannot be denied unless there is a prohibition to the contrary and allowed the benefit under notification No. 156/86-Cus., for basic duty and notification No. 69/87-Cus., for