2004 (2) TMI 143

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....appeal at the instance of Revenue the issue raised is whether the goods imported by the respondent are chargeable to special additional duty or not. The adjudicating authority took the view that the goods are chargeable to special additional duty at the rate of 4% vide Notification No. 56/98-Cus., dated 1-8-98. In coming to the above conclusion reliance was placed on the decision of the Hon'ble Hi....

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.... case where the auxiliary duty of Customs was increased to 25% from 5% but in the case of SAD it was a new levy which was not in existence at the time of import of the impugned goods. 2. It is contended by the learned DR on behalf of the Revenue that the Commissioner (Appeals) has erred in taking the view that SAD was not in existence at the time of the relevant import. Relying on the decision ....

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.... SAD being a new levy cannot be levied on goods imported prior to 2-6-98 but cleared as such subsequent to the said date. The respondent brought to our notice a decision of the West Regional Bench of the Tribunal in CCE, Ahmedabad v. Ashima Fabrics - 2003 (154) E.L.T. 530. 4. We find merit in the contention raised on behalf of the Revenue. The Trade Notice dated 5-1-99 has no application in the....