CESTAT, an Appellate Tribunal, addressed the issue of denying...

CESTAT, an Appellate Tribunal, addressed the issue of denying exemption from duty on the import of specific goods due to a realignment of tariff headings. The Tribunal found that the goods were cleared without the benefit of the Notification due to incorrect tariff entry. The Commissioner's decision to deny the benefit based on the Corrigendum being prospective was deemed erroneous. The Tribunal allowed the appeal, setting aside the Commissioner's order and granting the benefit of the amended Notification.