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TMI Blog2006 (7) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 34/97-Cus. dated 7-4-1997. They claimed exemption from Special Additional Duty (SAD) also vide exemption Notification No. 34/98-Cus. dated 13-6-1998. Under the DEPB Scheme, the condition for exemption of the goods from Basic Customs Duty and Additional Duty of Customs under Section 3 of the Customs Tariff is that a Duty Entitlement Pass Book (DEPB) should be produced before the Proper Officer of the Customs for debit of the concerned duties leviable on the goods, but for exemption contained therein. The exemption from SAD arises from Notification No. 34/98 dated 13-6-1998. The appellants claimed exemption from SAD under the above said Notification. The Department wanted the appellants to debit the SAD leviable in the DEPB. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... include any element of special additional duty and that the appellant was entitled to exemption contained in Notification No. 34/98. (b) J. Tex Poly Products v. CC, Coimbatore - 2005 (179) E.L.T. 474 (Tri.-Chennai) wherein it was held that exemption from payment of SAD was available under Notification No. 34/98-Cus. before and after the amendment in the Notification by Notification No. 48/98-Cus. dated 17-7-1998 and that the debit of SAD was not required to be made in the DEPB for the purpose of availing the benefit of Notification No. 34/98-Cus. (ii) That the amending Notification No. 48/98-Cus. is retrospective in nature, as it is clarificatory in nature and intends to obviate unintended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 34/98-Cus. dated 13-6-1998. It should be borne in mind that SAD was introduced in the year 1998. Notification 34/98-Cus. was issued for exemption from SAD in respect of certain goods. This Notification indicates the goods, which are exempted from SAD in a Table. As far as the present appeals are concerned, the relevant entry is as follows :- "13. All goods falling within the said First Schedule and imported in terms of any of the following notifications of the Government of India in the Ministry of Finance (Department of Revenue) subject to the conditions, if any, specified in the said notifications in relation to such goods : .................................................................................................. (xi) 34/97 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation of the Government of India in the Ministry of Finance (Department of Revenue) No. 34/97-Customs, dated the 7th April, 1997 NIL In Notification 56/98, it has been abundantly made clear that SAD is NIL in respect of goods imported under the DEPB Scheme. Since the above Notification was issued on 1-8-1998, Revenue contends that goods imported under DEPB Scheme are exempt from SAD only w.e.f. 1-8-1998. In our view, this approach is wrong. According to us, Notification 34/98-Cus. itself exempts goods imported under DEPB Scheme from SAD. We are of the view that the conditions given in Notification 34/97-Cus. cannot be read into Notification 34/98. The later Notifications only clarify the point that goods imported under DEPB scheme are ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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