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2016 (2) TMI 11 - AT - CustomsLevy of additional Custom duty SAD @ 4% - goods of special importance - import of 'PVC Coated cloth of 68D/68D' under CTH 5903.10 - Held that:- additional duty of Excise is not chargeable and therefore appellant will not get shelter of subsection (5) of Section 3A from levy of SAD as provided under Section 3A. It is also to be noted that the intention of subsection (5) is that any one duty, either additional duty of Excise (GSI) or special additional duty shall be payable, for this reason subsection (5) was provided, according to which if the assessee is charged with additional duty of excise (GSI) then he shall be absolved from payment of SAD but for any reason if the additional duty of Excise (GSI) is not payable by the assessee then he shall be charged with special additional duty. With this intension in the present case since appellant's goods is not chargeable to additional duty (GSI) due to exemption Notification, SAD under Section 3A(1) is correctly and legally payable by the appellant. - Decided against the assessee.
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