2006 (1) TMI 420

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.... said machinery by filing Bill of Entry dated 10-12-2002 and sought benefit of Notification Sl. No. 1(d) of 94/96-Cus., dated 16-12-1996. The goods were assessed to Central Excise Duty of 16% amounting to Rs. 3,17,123/- and Special Additional Duty (SAD) of 4% amounting to Rs. 91,966/-. The respondents protested the levy of SAD. The AC, in his order dated 27-3-2003, held that there is no specific exemption for SAD under the said Notification though the Notification 23/2002, dated 1-3-2002 at Sl. No. 56 covers exemption of SAD for the goods exempted wholly from Basic Customs Duty and Additional Duty of Customs. The above Notification No. 23/2002 cannot be applied as the goods were charged to Additional Duty of Customs. Aggrieved over the orde....

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.... the Notification 94/96 in the corresponding entry to 1(d), SAD was paid, as it was not exempted under Notfn. 23/2002, which is the principal notification for its exemption. 4. Shri K.S. Bhatt, the learned SDR appeared for the Revenue and the respondents are not present and have requested to decide the case on merits. 5. The learned SDR reiterated the Grounds of Appeal. 6. We have gone through the records of the case carefully. The respondents exported the machinery for exhibition purpose under Bond without payment of Central Excise Duty. When the goods were re-imported, they availed the benefit of Notification No. 94/96-Cus., dated 16-12-1996. The said goods are exempted from the following duties on re-import - (....