https://www.taxtmi.com/caselaws?id=268870 Entry 50 of Notification No. 20/2006-Cus granted Special Additional Duty exemption only to goods still specified in the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957. As the imported goods had been removed from that Schedule by the Finance Act, 2011, the exemption was stated to be unavailable for the relevant period. The challenge based on Section 3(5) of the Customs Tariff Act, 1975 and an interim order was not accepted as a basis to negate the levy. The document records that the Special Additional Duty demand was upheld and the appeals were dismissed. en-us Mon, 29 Jun 2015 00:00:00 +0530 Sat, 09 Jan 2016 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268870 Entry 50 of Notification No. 20/2006-Cus granted Special Additional Duty exemption only to goods still specified in the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957. As the imported goods had been removed from that Schedule by the Finance Act, 2011, the exemption was stated to be unavailable for the relevant period. The challenge based on Section 3(5) of the Customs Tariff Act, 1975 and an interim order was not accepted as a basis to negate the levy. The document records that the Special Additional Duty demand was upheld and the appeals were dismissed. Case-Laws Customs Mon, 29 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268870