2015 (10) TMI 2260

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....n 5 of the Customs Tariff Act, 1975 in terms of Notification No. 102/2007-Cus. dated 14.09.2007. The only ground on which Revenue has filed this appeal is that Condition No. (b) of the Notification No. 102/2007-Cus was not fulfilled inasmuch as the importer had not specifically indicated in the invoice that in respect of goods covered therein no credit of additional duty of customs levied under sub-section (5) of Section 3 of the Customs Tariff Act, 1975 shall be admissible. 2. We find that the Commissioner (Appeals) in the impugned order (para 7) has observed as under:- 7. The respondent have contended that the condition 2(b) of Notification No. 102/07-Cus. dated 14.09.2007 states that a stamp be affixed on the invoice indicati....

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....y available'. In this regard, the respondent explained that additional duty of Customs levied under sub-section (5) of Section 3 of Customs Tariff Act, 1975 is also called as Special Additional duty and no other duty is levied under sub-section (5) of Customs Tariff Act, 1975. Considering the above explanation of the respondent and in view of clarification given in Board's Circular No. 6/2008-Cus. dated 28.4.2008, it is held that stamp affixed on the invoices in question meets with the requirement of condition 2(b) of Notification No. 102/2007-Cus. dated 14.09.2007 and objection raised in the departmental appeal in this regard does not sustain. Accordingly, the present appeal filed by the department does not succeed and is liable to be reje....