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2016 (11) TMI 1117 - AT - CustomsLevy of SAD - DEPB Scheme - whether the goods imported by appellants availing exemption under Notification No.34/97 - Cus. dt.7.4.1997 can claim exemption from levy of special additional duty of customs under Notification No. 34/98-Cus. dated 13.06.98 without debiting the same to the DEPB Pass book and without fulfilling condition prescribed by Para 2 of the Notification No.34/97 when claim of exemption is made under Sl.No.13 of the Notification No.34/98? - Held that: - nonfulfillment of three conditions prescribed by para-2 of the N/N. 34/97-Cus. Dt.7.4.1997 denies the grant of N/N. 34/98-Cus. Dated 13.7.98. It may be stated that the phrase “subject to the conditions, if any, specified in the said notification in relation to such goods: - appearing under Sl.No.13 of the N/N. 34/98-Cus. dated 13.7.1998 is neither surplusage nor otios. Grant of exemption from special additional duty of customs was permitted debiting the duty element in DEPB Pass Book. The Circular No.49/98.Cus. dated 20.7.1998 issued by CBE&C explained the position more elaborately and manner of debit entry is explained therein by a mathematical example In absence of any logical reason shown by appellant, its plea that the phrase “subject to the conditions if any, specified in the said Notifications in relation to such goods:” appearing under Sl.No.13 of the Table appended to the Notification No.34/98 was redundant or surplusage, is misconceived. The conditions of notification No.34/97 applies The grant of N/N. 34/98-Cus. Dated 13.6.98 being subject to the conditions of N/N. 34/97-Cus dated 7.4.97, both the appeals fail.
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