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2016 (9) TMI 360 - SC - CustomsRefund of SAD - goods imported from Nepal - Notification No. 124/2000 amending the earlier Notification No. 37/96 and enlarging the scope of exemption from basic customs duty by including SAD - retrospective effect of amendment - exemption from customs, excise duty and also SAD - rates of SAD rectified - Held that: - The exemption which was granted by notification dated 29th September, 2000 was, therefore, in the nature of specific and new exemption from payment of special additional duty, which was otherwise payable in view of the introduction of Section 3A to the Tariff Act. It is difficult to appreciate that the exemption granted vide notification dated 20th September, 2000 to special additional duty was clarificatory or to give effect to the existing protocol. We think so as protocol appended to the Treaty could not have conceived of future levy by way of proposition. In any case, factually it does not. Therefore, the notification of 20th September, 2000 conferred a new benefit which was not earlier stipulated or the subject matter of protocol. The reliance on the decision of the case Ralson India Limited v. Commissioner of Central Excise, Chandigarh [2015 (4) TMI 74 - SUPREME COURT] do not asset the case of assessee. It cannot be also said the issue of notification was a formal ministerial act which got delayed for administrative reasons. It was a conscious act and a deliberate decision which came into existence after due deliberation when it was decided to grant exemption under Section 3A of the Tariff Act. Appeal dismissed - decided against appellant.
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