Special Additional Duty exemption applies when a later notification expressly covers the relevant import period.

Imported goods were treated as entitled to exemption from Special Additional Duty because Notification No. 02/2003-Cus (NT) expressly covered imports made within the relevant period of 02.06.98 to 31.07.98. The earlier restrictive view, based on the goods having been imported before 17.07.98, was not accepted where the later notification specifically extended the benefit to the covered period. The Commissioner (Appeals) was therefore correct in granting relief, and the department's challenge failed.

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Issues: Whether the imported goods were entitled to exemption from Special Additional Duty in view of Notification No. 02/2003-Cus (NT) dated 06.01.2003 and the related exemption notifications.

Analysis: The imported goods fell within the period covered by Notification No. 02/2003-Cus (NT), which directed that no Special Additional Duty was payable on imports made between 02.06.98 and 31.07.98. The earlier view denying exemption on the footing that the imports preceded 17.07.98 was not accepted, as the later notification specifically covered the relevant period. The Commissioner (Appeals) had correctly applied the notification to grant the relief.

Conclusion: The exemption from Special Additional Duty was admissible and the department's challenge failed.

Final Conclusion: The appeal was dismissed, and the assessee retained the benefit of exemption from Special Additional Duty for the relevant imports.

Ratio Decidendi: Where a subsequent exemption notification expressly covers the relevant import period, the benefit must be granted according to its terms notwithstanding the department's reliance on an earlier restrictive view.

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