Imports made against DEPB licences issued with endorsement of Notifn. No.34/97-Cus dated 7.4.1997 - exemption from special additional duty - Clarification - Reg

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.... Intelligence/DGRI/DG (Export Promotion)/DGI/DG, NACEN/DG (Systems & Data Management) Chief Departmental Representative, Customs, Excise & Service Tax Appellate Tribunal, West Block-2, RK Puram, New Delhi Sir/Madam, Sub: Imports made against DEPB licences issued with endorsement of Notifn. No.34/97-Cus dated 7.4.1997 - exemption from special additional duty - Clarification - Reg. I am directed to invite your attention to the above mentioned subject and to say that a doubt has been raised as to whether exemption from special additional duty can be allowed to the goods imported under the DEPB Scheme against licences issued in pursuance of the Supreme Court judgement dated 23.8.2005 in the case of Government of India & Ors. Vs. Indian To....

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....ll have retrospective effect and retro-active operation. 3. In pursuance of the aforesaid Supreme Court judgement, the DEPB licences were issued by DGFT sometime in September, 2006 in respect of tobacco exports made from ICD, Guntur during the period 7.4.1997 to 26.11.1997. These licences are reportedly issued with an endorsement that "this DEPB is issued under Customs notification No. 34/97 dated 7.4.1997". This notification, as mentioned above, initially provided exemption from customs duties including additional duty subject to debit of these duties from DEPB licences. Later on, a new section 3A was inserted in the Customs Tariff Act, 1975 vide Finance Act, 1998 by which 4% special additional duty (SAD) was levied. However, vide notific....