TMI Blog2011 (6) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount of the applied rate of duty in view of the fact that the Areca Nuts specifically mentioned in the said Notification at Sl. No. 3 of Part A – Held that:- in the case of Indian Petro Chemicals [1997 (92) E.L.T. 13]. Where there are two exemption notifications that cover the goods in question, the assessee is entitled to the benefit of that exemption notification which gives him greater re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and claimed benefit of 60% applicable by Notification No. 105/99-Cus., dated 10-8-1999. The adjudicating authority held that the appellant is eligible only for 50% of the amount of the applied rate of duty in view of the fact that the Areca Nuts specifically mentioned in the said Notification at Sl. No. 3 of Part A. The appellant has filed the appeal against the said order before the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is left to the assessee to claim benefit which is more suitable for them. In this case, Part B of Notification allows for claim of 60% exemption from applied rate of duty. In support of this, he relied upon the judgment of the Supreme Court in the case of Collector of Central Excise, Baroda v. Indian Petro Chemicals [1997 (92) E.L.T. 13 (S.C.)] and in the case of H.C.L. Ltd. v. Collector of Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions itself indicate 50% exemption from applied rate of duty of areca nuts at Sl. No. 3 of Part A of the said notification and a rate of 60% of applied rate of duty for all the goods falling under CTH 0802.90 in Part B at Sl. 6 7. We find that the contention raised by the learned Counsel that they can claim benefit of exemption of 60% on applied rate of duty, in this case is well founded as th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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