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Issues: Whether the benefit of the customs notifications governing the imported spares was correctly denied and whether the plea regarding the applicable effective rate of duty could be considered at the appellate stage.
Analysis: The appeal concerned denial of the notification benefit on the premise that the plea had not been raised before the original authority and that the tariff rate applied. The Tribunal held that the applicable effective rate under the notifications had to be adopted while determining the demand, and that a legal plea as to rate of duty could be raised at the appellate stage. It further held that the reasoning adopted for rejecting the notification benefit was not sustainable and that the matter required reconsideration by the original authority on the correct rate of duty after hearing the appellant.
Conclusion: The denial of notification benefit was set aside and the matter was remanded for fresh determination of the correct rate of duty.
Final Conclusion: The appellant obtained a remand for reconsideration of duty liability on the basis of the applicable notification rate, with the impugned order set aside.
Ratio Decidendi: A legal contention regarding the applicable rate of duty under a notification can be raised at the appellate stage, and the demand must be determined by applying the correct effective rate under the governing notification.
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