2016 (10) TMI 291

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....y the impugned order demand of Rs. 1,11,425/- was confirmed on account of Special Additional Duty (SAD) in respect of Refined Paraffin Wax imported by the appellant vide various bills of entry all dated 17/11/98 on the ground that the appellant has given a declaration as required under Notification No.56/98-Cus dated 13/06/98 in order to claim the exemption. But at the same time a declaration for ....

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....nder Notification No.56/98-Cus dated 13/06/98. Therefore, there is no question of any double benefits. 3. Shri M.K.Mall, learned Asst. Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides, we find that the appellant claimed the exemption of 4% SAD under Notification No.56/98-Cus d....