2006 (7) TMI 361

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..... Shri P.K. Das, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Heard both sides in the matter which has come back after de novo adjudication. The issue involved in this matter revolves in a narrow compass. After waiver of the pre-deposit we take up the appeal itself, for disposal. 2. The issue involved in this case is that the applicant/appellant company who ha....

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....osition of law that special Act/Rules/Notifications made thereunder will prevail over general Act/Rules/Notification. Notification No. 37/96-Cus., dated 23-7-1996 stipulates special duty exemption scheme with regard to Treaty of trade between two countries i.e. India & Nepal, which made it expressively clear that the specified goods mentioned in the said table to the notification shall be exempted....

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....tional Duty would be available to the petitioner of that case only from the date of issuance of the exemption notification and not from any period prior to it. " We find that the observation of the Commissioner that special Notifications/Rules etc. will prevail over the other Notifications i.e. Notfh. No. 37/96-Cus., dated 23-7-1996 as well as Notfh. No. 18/2000-Cus., dated 1-3-2000 - cannot be....