Special Additional Duty exemption applies when imports are made under the specified customs notification and conditions are met.

Goods imported availing basic customs duty exemption under Notification No. 34/97-Cus., with additional duty paid under that notification, fell within Sl. No. 60 of Notification No. 23/2002-Cus., which exempts all goods imported in terms of Notification No. 34/97-Cus. from Special Additional Duty. Because the imports were made under the specified notification and the stated conditions were satisfied, the Special Additional Duty exemption was attracted.

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Issues: Whether goods imported availing exemption from basic customs duty under Notification No. 34/97-Cus. and payment of additional duty under that notification were entitled to exemption from Special Additional Duty under Notification No. 23/2002-Cus.

Analysis: Sl. No. 60 of the table appended to Notification No. 23/2002-Cus. exempted all goods imported in terms of Notification No. 34/97-Cus. from Special Additional Duty. The imports were made availing exemption from basic customs duty under Notification No. 34/97-Cus., and additional duty had also been paid in accordance with the relevant clause of that notification. On that factual and legal position, the exemption entry under Notification No. 23/2002-Cus. was attracted.

Conclusion: The appellants were entitled to exemption from Special Additional Duty under Notification No. 23/2002-Cus.

Ratio Decidendi: Where an exemption notification expressly grants Special Additional Duty relief to goods imported in terms of another specified notification, entitlement follows if the import is made under that specified notification and the conditions of the exemption are satisfied.

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