2001 (8) TMI 758

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....No. 104/95-Cus., dt. 30-5-95. Before the Commissioner (Appeals), the lower authorities relied on the judgments rendered in their own case vide Final Order Nos. 729 & 730/99, dt. 7-4-99 [1999 (111) E.L.T. 273 (T)] with regard to the same item imported on which the Customs duty and additional duty had been exempted. Both the authorities have not applied the ratio of the CEGAT final order rendered in the appellant's own case. The Commissioner (Appeals) has stated in the impugned order as follows : "...... The CEGAT order merely holds that exemption under Sl. No. 13 of the Notification 56/98 is available for the goods imported in the instant case under Notification No. 104/95 but does not state that the conditions specified in Notification N....

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.... the body of the said Notification, it is clear that the intention of the Government was to provide exemption from the special additional duty of customs as per the table contained in the said Notification. A plain reading of the table shows that there are as many as 15 serial numbers and against each of these there are different columns containing description of goods as well as the rate of special additional duty i.e. effective rate of duty prescribed under this Notification. Each of these serial numbers deal with different situations. For example, Serial Number 1 deals with goods falling under heading 98.03, serial number 2 deals with only various types of gold and silver as prescribed therein and Sr. number 5 deals with all goods fallin....

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.... additional duty of customs as per table contained in the said Notification in terms of Clause 13 of Notification No. 56/98. The Tribunal, besides, has also noted that appellants are also otherwise covered by Sl. No. 3 of the said table granting full exemption from payment of special additional duty of customs. Sl. No. 3 clearly held that where - "all goods exempted falling within the said first schedule, which are exempt from:- (a) the whole of the duty of customs leviable thereon under the said First Schedule, and (b) the whole of the additional duty of Customs leviable thereon under sub-section (1) of section (3) of the said Customs Tariff Act." The rate of special excise will be nil. The ld. Counsel points out that....