https://www.taxtmi.com/caselaws?id=106924 The tribunal held that M/s. Northern Tannery was eligible for exemption from Special Additional Duty of Customs on imported goods as per Notification No. 18/2000-Cus. The impugned goods were exempt from basic customs duty, and Notification No. 16/2000-Cus. exempted them from payment of Additional Customs Duty. The tribunal disagreed with the Revenue's argument that a nil rate of duty excluded exemption, emphasizing that the goods were not considered dutiable. The appeal was allowed, setting aside the previous order. en-us Mon, 09 Dec 2002 00:00:00 +0530 Fri, 16 Mar 2012 13:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106924 The tribunal held that M/s. Northern Tannery was eligible for exemption from Special Additional Duty of Customs on imported goods as per Notification No. 18/2000-Cus. The impugned goods were exempt from basic customs duty, and Notification No. 16/2000-Cus. exempted them from payment of Additional Customs Duty. The tribunal disagreed with the Revenue's argument that a nil rate of duty excluded exemption, emphasizing that the goods were not considered dutiable. The appeal was allowed, setting aside the previous order. Case-Laws Central Excise Mon, 09 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106924