2006 (7) TMI 408

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....ain goods under the DEPB Scheme vide Customs Notification No. 34/97-Cus. dated 7-4-1997. They claimed exemption from Special Additional Duty (SAD) also vide exemption Notification No. 34/98-Cus. dated 13-6-1998. Under the DEPB Scheme, the condition for exemption of the goods from Basic Customs Duty and Additional Duty of Customs under Section 3 of the Customs Tariff is that a Duty Entitlement Pass Book (DEPB) should be produced before the Proper Officer of the Customs for debit of the concerned duties leviable on the goods, but for exemption contained therein. The exemption from SAD arises from Notification No. 34/98 dated 13-6-1998. The appellants claimed exemption from SAD under the above said Notification. The Department wanted the appel....

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....d the debit required to be made into passbook did not include any element of special additional duty and that the appellant was entitled to exemption contained in Notification No. 34/98. (b)      J. Tex Poly Products v. CC, Coimbatore - 2005 (179) E.L.T. 474 (Tri.-Chennai) wherein it was held that exemption from payment of SAD was available under Notification No. 34/98-Cus. before and after the amendment in the Notification by Notification No. 48/98-Cus. dated 17-7-1998 and that the debit of SAD was not required to be made in the DEPB for the purpose of availing the benefit of Notification No. 34/98-Cus. (ii)    That the amending Notification No. 48/98-Cus. is retrospective in nature, as it is c....

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....ually, the appellants claimed exemption from SAD under Notification 34/98-Cus. dated 13-6-1998. It should be borne in mind that SAD was introduced in the year 1998. Notification 34/98-Cus. was issued for exemption from SAD in respect of certain goods. This Notification indicates the goods, which are exempted from SAD in a Table. As far as the present appeals are concerned, the relevant entry is as follows :- "13. All goods falling within the said First Schedule and imported in terms of any of the following notifications of the Government of India in the Ministry of Finance (Department of Revenue) subject to the conditions, if any, specified in the said notifications in relation to such goods : .............................................