https://www.taxtmi.com/caselaws?id=121477 Imported vanaspati from Nepal was held entitled to exemption from special additional duty under Notification No. 37/96-Cus., as amended by Notification No. 124/2000-Cus., for the relevant period. The Tribunal treated the 124/2000 amendment as clarificatory and applicable from 01.03.2000, and therefore rejected the department's reliance on Notification No. 18/2000-Cus. to sustain the demand. It also noted that similar goods had earlier been found exempt in another adjudication and that, in an analogous High Court matter, the department had withdrawn the special additional duty demand. On that basis, the demand was not sustainable. en-us Wed, 14 Feb 2007 00:00:00 +0530 Mon, 30 Jul 2012 18:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121477 Imported vanaspati from Nepal was held entitled to exemption from special additional duty under Notification No. 37/96-Cus., as amended by Notification No. 124/2000-Cus., for the relevant period. The Tribunal treated the 124/2000 amendment as clarificatory and applicable from 01.03.2000, and therefore rejected the department's reliance on Notification No. 18/2000-Cus. to sustain the demand. It also noted that similar goods had earlier been found exempt in another adjudication and that, in an analogous High Court matter, the department had withdrawn the special additional duty demand. On that basis, the demand was not sustainable. Case-Laws Customs Wed, 14 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121477