Home Case Index All Cases Customs Customs + AT Customs - 2011 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 613 - AT - CustomsApplicability of Exemption notification – appellant herein imported “Betel Nuts (Areca Nuts)” claimed benefit of 60% applicable by Notification No. 105/99-Cus., dated 10-8-1999 - adjudicating authority held that the appellant is eligible only for 50% of the amount of the applied rate of duty in view of the fact that the Areca Nuts specifically mentioned in the said Notification at Sl. No. 3 of Part A – Held that:- in the case of Indian Petro Chemicals [1997 (92) E.L.T. 13]. Where there are two exemption notifications that cover the goods in question, the assessee is entitled to the benefit of that exemption notification which gives him greater relief, regardless of the fact that that notification is general in its terms and the other notification is more specific to the goods. appeal is allowed
|