2018 (6) TMI 1016

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....falling under CTH 23099010 vide Bill of Entry dated 04.092009 from Sri Lanka by availing the benefit of Notification No. 26/2000-Cus. dated 01.03.2000 after fulfilling the conditions specified thereunder. By virtue of the said classification the subject goods are exempted from Additional Duty of Customs. The respondents have sought for 4% Special Additional Duty (SAD) exemption and also special CVD as in terms of Notification No. 20/2006 dated 01.03.2006, Sl. No. 15. The department took a view that Sl. No. 1 of the said notification has a rider stating that when any of the listed notifications including notification No. 26/2000 is availed, the importer is disentitled availing SAD exemption. The Assistant Commissioner of Customs (Appraising ....

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..... He further submitted that it has to be borne in mind that the exemption notification No. 20/2006-Cus. was issued on 01.03.2006 and the exclusion clause at para-3 of the said notification was issued  through an amendment notification No. 29/2006-Cus. 20.03.2006 to limit the scope of the operation of the notification. Therefore, the said exclusion clause is bound to prevail solely on the principle that it speaks of the last intention of the framers of the notification. Thus, the exclusion clause should be strictly interpreted. The piece-meal interpretation by disentitling the benefit of one Sl.No. and allowing the benefit under another Sl.No. of the same notification is incorrect. 4.  Ld. Advocate, Shri R. Raghavan made oral and ....

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....be made applicable to Sl.No. 15 also. The intention of the legislature is to exempt poultry feed unconditionally from levy of SAD. f.  He further submitted that in March 2006, Govt. of India extended levy of SAD to cover all imported goods excluding various goods specified. The relevant part of Memorandum No. 2 to the Finance Act, 2006 is as under: - Additional Duty of Customs. In the 2005 budget, power was taken to levy a special additional duty of customs @ 4% under Section 3(5) of Customs Tariff At, 1975 on all good imported into India. This levy is to partly compensate for the internal taxes like VAT, sales tax, central sales tax, which apply to sale, purchase or transportation of goods in India. This 4% levy was imposed on IT....

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.... of section 3 of the said Act, or on which no amount of the said additional duties of customs is payable for any reason. Nil 15. 23 Aquatic feed, poultry feed and cattle feed including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake Nil 2.  ........ 3.  Nothing contained in this notification shall apply to the goods specified in column (3), against S.No. 1 of the said Table, in respect of which exemption from the whole of the duty of customs leviable under the First Schedule to the said Customs Tariff Act is availed of in terms of any of the following notifications of the Government of India in the Ministry of Finance (Dept. of Revenue), (i) to (iv) (v) No,....