TaxTMI 
TaxTMI 
TaxTMI 
2003 (7) TMI 562
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....et Ram Kait, Member (T) (Oral)]. - The appeal is directed against Order-in-Appeal No. 58/98, (TRY) (CUS) dated 9-10-1998 by which the ld. Commissioner (Appeals) has held that since the goods were purchased on high sea sale basis, Special Additional Duty of Customs will be leviable. 2. Aggrieved by this order, the appellants have come in appeal before us on various grounds which are listed ....
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....led to appreciate the SAD of Customs is not applicable to the facts of this case. (vi) The Commissioner (Appeals) failed to see that the goods are for trading and not for use in manufacture. (vii) The Commissioner (Appeals) also failed to note that the importer does not hold Central Excise Registration for manufacture but only holds Central Excise Dealer Registratio....
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....ner (Appeals) failed to note that even if the goods are procured on High Sea Sales if such goods on Import is for re-sale and a declaration to the effect is made SAD cannot be levied. 3. Shri V. S. Chelladurai, Consultant reiterates the grounds made in the appeal memo. 4. Shri P. Devaladu, DR submits that the goods had been imported on high sea sale basis on 16-7-1998 whereas Special A....
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....ss Book for debiting the duty leviable on the goods but for this exemption. He also submitted that Sl. No. 12 of the Notification No. 34/98-Cus., dated 13-6-98 also prescribes a condition that only those goods falling within the said First Schedule which are imported for sale as such, other than by way of high sea sale and the importer at the time of importation has to make a specific declaration ....