https://www.taxtmi.com/caselaws?id=118317 The Tribunal ruled in favor of the appellant company, holding that the goods imported from Nepal were exempt from Special Additional Duty (SAD) under Notification No. 18/2000-Cus. The Tribunal disagreed with the Commissioner's interpretation that special notifications like No. 37/96-Cus. prevailed over general notifications like No. 18/2000-Cus, emphasizing that if the benefit under a particular notification is available, it cannot be denied. Consequently, the Tribunal set aside the Commissioner's order, allowing the appeal and Stay Petition filed by the appellant company, ultimately granting relief to the company. en-us Wed, 05 Jul 2006 00:00:00 +0530 Fri, 29 Jun 2012 18:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118317 The Tribunal ruled in favor of the appellant company, holding that the goods imported from Nepal were exempt from Special Additional Duty (SAD) under Notification No. 18/2000-Cus. The Tribunal disagreed with the Commissioner's interpretation that special notifications like No. 37/96-Cus. prevailed over general notifications like No. 18/2000-Cus, emphasizing that if the benefit under a particular notification is available, it cannot be denied. Consequently, the Tribunal set aside the Commissioner's order, allowing the appeal and Stay Petition filed by the appellant company, ultimately granting relief to the company. Case-Laws Customs Wed, 05 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118317