9911796707
TMI Blog2007 (6) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... for its clearance claiming the benefit of exemption from Special Additional Duty (SAD) [a contemporary levy under Section 3(5) of the Customs Tariff Act, 1975] under Notification No. 20/06-Cus., dated 1-3-2006. In respect of the imports covered under Appeal No. C/497/2006, their claim under the Notification was in terms of S. No. 1 in the Table annexed thereto. According to the entry at S. No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Hon'ble High Court's decision in Tamil Nadu Khadi & Village Industries Board v. Commissioner of Central Excise, Madurai [2001 (129) E.L.T. 36 (Mad.)], wherein it was held by the court that an assessee was entitled to raise a legal plea at any stage of litigation. Learned SDR has contested this argument. After considering the submissions, we are not impressed with the belated claim raised by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case covered by Appeal No. C/172/2007 are different in that the appellants had raised a claim under S. No. 4 ibid before both the lower authorities as an alternative to their claim under S. N 1 ibid. The authorities considered the alternative claim but rejected the same on the ground that 'rock phosphate' did not fall under Chapter 31 of the CTA Schedule and, therefore, it would not be elig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bay) Ltd. v. Union of India and Others [1980 (6) E.L.T. 133 (Bom.)]. We have heard learned SDR who has pointed out that the 'rock phosphate' by the appellants were captively used in the manufacture of phosphoric acid', a chemical which found varied uses such as in fertiliser industry, dentistry and food processing industry. It is submitted by learned SDR that the description of the goods in Col No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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