2002 (10) TMI 500

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....for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The issue involved in the present appeal is as to whether the Special Additional Duty (SAD) is applicable in respect of imports made from Nepal prior to issuance of Notification No. 124/2000-Cus., dated 29-9-2000 vide which the earlier Notification No. 37/96-Cus. was amended. 2. While deciding the case the adjudica....

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.... said additional duty of customs is payable for any reason"(highlight added). Thus the Notification per se provides two situations where the SAD will be exempt from levy on imported goods; first where both the Basic Customs duty and the additional Customs Duty is exempt and secondly where the Free rates of duty are prescribed as basic customs duty and the additional customs duty is exempted or ....

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.... basic customs duty is exempted and the additional duty of customs nil, SAD is leviable under Section 3A of the Customs Tariff Act read with the said Notification 18/2000. 3. It is also admitted by the ld. Advocate appearing on behalf of the appellant that during the relevant period i.e. from 1-4-2000 to 10-9-2000 when Masor Dal was imported by the appellant there was no exemption from Spe....

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....be substituted". 4. The appellants' contention is that the above notification should be considered as clarificatory and hence retrospective in nature so as to allow the benefit of the same to the imports made prior to the amendment. The authorities below have observed that the use of the expression `further' in the notification leaves no doubt that the same is applicable only prospectively....