2005 (8) TMI 447

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....t. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. Applicants filed this application for waiver of duty. 2. In this case, the benefit of Notification No. 76/86-Cus., dated 10-2-1986 was denied to the Gambier imported on 23-6-2000 on the ground that Notification provides exemption to Kattha and not to Gambier. 3. The applicants relied upon a Circular No. 63/2003-Cus....

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.... involved in this appeal is whether Gambier imported on 26-3-2000 is entitled for the benefit of Notification No. 76/86-Cus. The said notification was amended w.e.f. 1-3-2003 by Notification No. 16/2003-C.E. and by this amendment, Gambier was excluded from the scope of the Notification No. 76/86-Cus. and the Board's Circular dated 21st July, 2003 clarified that this amendment is prospective that i....