https://www.taxtmi.com/caselaws?id=117857 The Tribunal rejected the Revenue's appeal and disposed of the respondents' Cross-Objections, affirming that the exemption under Notification No. 26/2001-Cus. covered the surcharge on basic Customs duty for the relevant imports. It was found that the respondents had correctly paid the special additional duty of Customs, and the exemption under the relevant notifications applied to the imports. Consequently, the Tribunal upheld the Commissioner's decision to drop the demand for surcharge and additional duty, ruling in favor of the respondents. en-us Fri, 08 Apr 2005 00:00:00 +0530 Wed, 27 Jun 2012 10:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117857 The Tribunal rejected the Revenue's appeal and disposed of the respondents' Cross-Objections, affirming that the exemption under Notification No. 26/2001-Cus. covered the surcharge on basic Customs duty for the relevant imports. It was found that the respondents had correctly paid the special additional duty of Customs, and the exemption under the relevant notifications applied to the imports. Consequently, the Tribunal upheld the Commissioner's decision to drop the demand for surcharge and additional duty, ruling in favor of the respondents. Case-Laws Customs Fri, 08 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117857