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2015 (4) TMI 198 - AT - CustomsExemption of additional customs duty - Notification No. 51/96-Cus. dated 23.7.1996 - Held that:- There is no description of different types of additional duty of customs in the notification. The notification categorically states that exemption from whole of the additional duty of customs leviable on the goods under Section 3 of the Customs Tariff Act, 1975 is allowed. In absence of any description and nomenclature of additional duty in the notification there cannot be any interpretation otherwise possible to deprive the appellant from exemption of additional duty of customs. - In view of the clear mandate of the notification to exempt additional duty of customs, the goods imported are eligible to the exemption from additional duty of customs thereon - Decided in favour of assessee.
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