https://www.taxtmi.com/caselaws?id=332307 The Tribunal allowed the appeal, setting aside the impugned order and granting consequential relief to the appellant. The decision hinged on interpreting the proviso to Sr. No. 5 of Notification No. 22/99-Cus, affirming the appellant's entitlement to the claimed exemption from Special Additional Duty. The Tribunal referenced prior cases like G.H. Shaikh v. C.C. Pune and Jindal Photo Films Ltd. v. Commissioner of Customs, Mumbai to support its ruling. The order was pronounced on 26/07/2016, favoring the appellant on all contested issues. en-us Tue, 26 Jul 2016 00:00:00 +0530 Wed, 14 Sep 2016 14:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332307 The Tribunal allowed the appeal, setting aside the impugned order and granting consequential relief to the appellant. The decision hinged on interpreting the proviso to Sr. No. 5 of Notification No. 22/99-Cus, affirming the appellant's entitlement to the claimed exemption from Special Additional Duty. The Tribunal referenced prior cases like G.H. Shaikh v. C.C. Pune and Jindal Photo Films Ltd. v. Commissioner of Customs, Mumbai to support its ruling. The order was pronounced on 26/07/2016, favoring the appellant on all contested issues. Case-Laws Customs Tue, 26 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332307