9911796707
TMI Blog2016 (9) TMI 1409X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - Appellant imported toner cartridge for laser printer in terms of Bill of Entry (copy of which is available at page 34 of appeal record). But claimed that to be ink cartridge to avail duty concession at relevant point of time per Notification No. 21/2002-Cus., dated 1-3-2002. 2. Ink cartridges were allowed to be imported wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2004. During this period, the Notification No. 21/2002-Cus., dated 1-3-2002 has undergone amendment. Notification No. 66/2004-Cus., 9-7-2004 granted benefit of duty concession to ink cartridge at the relevant point of time of import but not to tonner cartridge. 6. Perusal of the entries in the Notification No. 66/2004-Cus., dated 9-7-2004 clearly shows that legislature intended the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; Motherboards (with or without CPU) (iii) Power Supply Unit. 8. The scope of the notification granting benefit being different in the stated decision appellant fails to get any benefit out of that. Grant of a notification is effective from the date that is issued without any presumption of retrospective application. Accordingly appeal is dismissed. (Dictated and pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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