2007 (4) TMI 511

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....Member (J)]. -  The short question arising for consideration in this appeal of the assessee is whether the assessee is liable to pay Special Additional Duty (SAD) under Section 3A of the Customs Tariff Act on the goods imported by them, warehoused prior to 2-6-98 and cleared from warehouse for home consumption after that date. Section 3A of the Customs Tariff Act came into force on 2-6-1998....

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....dgment in Kiran Spinning Mills v. CC [1999 (113) E.L.T. 753 (S.C.)]. He has referred to para 6 of the cited judgment, which reads as under :- "6. Attractive, as the argument is, we are afraid that we do not find any merit in the same. It has now been held by this Court in Hyderabad Industries Ltd. & Anr. v. Union of India and Others [1999 (108) E.L.T. 321 (S.C.)] = JT 1999 (4) SC 95] that the pur....

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....sp;                (emphasis added) 3. Going by the above ruling of the Apex Court, we find that, in the present case, the goods crossed customs barrier on the date of their clearance for home consumption under the ex-bond Bills of Entry. That event took place after 2-6-1998, the date on which SAD became leviable....