TMI Blog2015 (4) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals. His specific submission is that no description about additional duty of any kind or nature is in the notification. Therefore, additional duty in whatever name that is called is subject-matter of exemption under that notification. The appellant fulfilled the respective condition in Col. 4 of the Table appended to the notification. Therefore, this national institution appellant being fund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of customs. 5. 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. Appellant therefore succeeds and all the appeals are allowed with consequential relief, if any admissible in accordance with law. (Dictated and pronounced in open court) - - TaxTMI - TMITax - Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
