2007 (2) TMI 422

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....dvocates, for the Appellant. Dr. M.K. Rajak, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide his impugned order, the Commissioner of Customs (Appeals) has set aside the adjudication order of the Assistant Commissioner and allowed the appeal filed by the revenue, holding that the benefit of exemption in terms of Notification No. 36/96-Cus, dated 23-7-1996, as amend....

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....         45. ...............                                 50. 3105.30 Diammonium Phosphate, for use as manure or for the production of complex fertilizers. Nil - - As is seen from the above serial No. 50 of Notification  the same provide....

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....ted against them vide the show cause notice dated 3-2-98 proposing denial of benefit of exemption Notification and to confirm demand of duty. During adjudication proceedings, appellants placed on record certificate from M.P. Co-operative Marketing Federation, Bhopal covering the entire quantity of DAP imported and showing that the same has been purchased by them. The Assistant Commissioner of Cust....

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....f the Notification is not satisfied. 3. As already noticed, clause (6) of the Table annexed to the Notification prescribes the conditions required to be fulfilled by the importer for claiming the benefit of the Notification. There is no such condition prescribed against serial No. 50. As such, no condition of the Notification is required to be satisfied by the importer. It is well settled ....