9911796707
TMI Blog1999 (4) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : V.K. Ashtana, Member (T)]. - These two appeals are against common Order-in-Appeal No. C-Cus. 1190-1191/98, dated 2-11-1998 passed by the Commissioner (Appeals). The limited issue before us is whether the HDPE granules imported by the appellants after purchase thereof on Highseas sale basis vide agreement dated 28-8-1998 and sought to be cleared under Customs Bill of Entry dated 17-9-1998 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the special additional duty. He submits that the Order-in-Appeal impugned clearly contains a legal error by reading Clause 12 of the Table of Notification No. 56/98 supra along with Clause 13 thereof. He submits that each clause is a separate issue and there is nothing contained in the said notification, which compels reading of the same in conjunction with each other. Therefore, as long as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t each of these there are different columns containing description of goods as well as the rate of special additional duty i.e. effective rate of duty prescribed under this notification. Each of these serial numbers deal with different situations. For example, serial number 1 deals with goods falling under Heading 98.03, serial number 2 deals with only various types of gold and silver as prescribe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n fact, serial number 3 of the said Table of this notification exempts from special additional duty of customs of goods which are also exempt from the whole of basic customs duty and the whole of additional duty of customs. In this case, since the goods have been assessed to full exemption on both counts, therefore, even under serial number 3 of the said Table full exemption from the special addit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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