https://www.taxtmi.com/caselaws?id=362189 The Tribunal upheld the Commissioner's order granting Special Additional Duty (SAD) exemption to imported goods falling under Sl.No. 15 of Notification No. 20/2006-Cus., emphasizing the independent interpretation of each entry in the notification and the principle of providing greater relief to the assessee. The Tribunal rejected the Revenue's argument that the importer must claim benefits under Sl.No. 1 only, affirming that the respondent's eligibility to claim benefits under Sl.No. 15 should not be denied based on the goods falling within Sl.No. 1. en-us Mon, 05 Mar 2018 00:00:00 +0530 Thu, 17 Jan 2019 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362189 The Tribunal upheld the Commissioner's order granting Special Additional Duty (SAD) exemption to imported goods falling under Sl.No. 15 of Notification No. 20/2006-Cus., emphasizing the independent interpretation of each entry in the notification and the principle of providing greater relief to the assessee. The Tribunal rejected the Revenue's argument that the importer must claim benefits under Sl.No. 1 only, affirming that the respondent's eligibility to claim benefits under Sl.No. 15 should not be denied based on the goods falling within Sl.No. 1. Case-Laws Customs Mon, 05 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362189