https://www.taxtmi.com/caselaws?id=345402 The Tribunal dismissed the department's appeal and upheld the Commissioner (Appeals) decision to grant Special Additional Duty (SAD) exemption to the respondent based on Notification 02/2003. The Tribunal found that the respondent qualified for SAD exemption under this notification, despite conflicting judgments in previous cases. The ruling emphasized the significance of Notification 02/2003 in providing exemption for imports during the specified period, leading to the dismissal of the department's appeal. en-us Fri, 07 Jul 2017 00:00:00 +0530 Sat, 23 Sep 2017 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345402 The Tribunal dismissed the department's appeal and upheld the Commissioner (Appeals) decision to grant Special Additional Duty (SAD) exemption to the respondent based on Notification 02/2003. The Tribunal found that the respondent qualified for SAD exemption under this notification, despite conflicting judgments in previous cases. The ruling emphasized the significance of Notification 02/2003 in providing exemption for imports during the specified period, leading to the dismissal of the department's appeal. Case-Laws Customs Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345402