2002 (1) TMI 432
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.... during September and October, 1998. They filed Bill of Entry at Customs Rail Cargo Complex, Amritsar claiming exemption from payment of Special Additional Duty of Customs in terms of Notification No. 34/98-Cus., dated 13-6-98 as amended by Notification No. 56/98-Cus., dated 1-8-98. One of the conditions of the aforesaid notifications was that the goods were exempt from payment of Special Additional Duty only if the same were not sold from a place where no tax is chargeable on sale or purchase of the goods. The appellants had declared that the sale of imported onions would not be effected from a place located in an area where no tax is chargeable on sale or purchase of goods. An undertaking was given by the importers to the effect that if t....
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....he Tribunal held as under : "4. We have considered the submissions of both the sides. Section 3A of the Customs Tariff Act provides for imposition of Special Additional Duty on imported goods having regard to the maximum sales tax, local tax or any other charges for the time being leviable on a like articles on its sale or purchase in India. It is thus evident from the words of Section 3A(1) that the Special Additional Duty is to be levied having regard to the maximum sales tax etc. leviable on a like article on its sale or purchase in India. Notification No. 56/98 exempts the Special Additional Duty subject to the condition that the goods are not sold from a place located in an area where no tax is chargeable on sale or purchase of goods.....