2015 (4) TMI 198

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.... For the Respondent : Ms Indira Sisupal, AC (AR) ORDER Per: D N Panda: Learned counsel submits that the appellant is a public funded research institution covered under Col. 2 of the Notification No. 51/96-Cus. dated 23.7.1996. When the goods described in Col. 3 of the Table appended to the said Notification were imported, the appellant was directed to deposit additional duty of customs a....

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....There is no description of different types of additional duty of customs in the notification. The notification categorically states that exemption from whole of the additional duty of customs leviable on the goods under Section 3 of the Customs Tariff Act, 1975 is allowed. In absence of any description and nomenclature of additional duty in the notification there cannot be any interpretation other....