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2019 (2) TMI 148 - CESTAT HYDERABADExemption to Additional Customs Duty on Aviation Turbine Fuel (ATF) as availabale to Basis Customs Duty - benefit of N/N. 21/2002-CUS dated 01.03.2002 S.No. 77C - interpretation of statute - Held that:- A plain reading of the notification does not suggest that the intention is to extend the same benefit to the Additional Duty of Customs as is available to the Basic Customs Duty and there is no such indication in the notification. General Rules of Interpretation cannot at all be used to interpret exemption notification - Further, the explanatory note in question refers to Column No.4 (Standard Rate) and Column No.5 (Preferential Rate) of the Tariff whereas Column No.4 in the notification refers to the Basic Customs Duty and Column No.5 refers to the Additional Duty of Customs. Simply because the column numbers are the same, the notes meant for the Tariff cannot be applied to the exemption notification. Appeal allowed - decided in favor of appellant.
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