9911796707
TMI Blog2019 (2) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... ken up for disposal on merits even in the absence of the respondent. 3. Heard learned Commissioner (AR) and perused the records. The respondent herein had filed 18 bills of entry to clear Aviation Turbine Fuel (ATF) from 20.01.2009 to 28.01.2009 claiming exemption under notification 21/2002-CUS dated 01.03.2002 S.No. 77C. This exemption notification exempts duties of customs leviable on the products in excess of rate specified in Column No.4 of the table with respect to the Basic Customs Duty and Column No.5 of the table with respect to the Additional Duty of Customs. A perusal of the notification shows that various rates were specified for different commodities and where full exemption was to be given, the respective column mentioned 'Nil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] in which it was held that rate in Column No.4 would apply to Column No.5 of this notification relying on Para 3 of General Explanatory Notes to Rules of Interpretation of Schedule of the Customs Tariff. She would submit that this decision is erroneous because the General Rules of Interpretation do not apply to exemption notification but only to Tariff. In Tariff, Column No.4 refers to standard rate of duty and Column No.5 refers to the preferential rate of duty. Where nothing is mentioned against preferential rate of duty for a commodity, the standard rate would apply wherever the goods are imported from. This explanation in the Rules of interpretation has nothing to do with the exemption notifications or their interpretation. In the noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the intention is to extend the same benefit to the Additional Duty of Customs as is available to the Basic Customs Duty and there is no such indication in the notification. We also find strong force in the argument of the learned Commissioner (AR) that General Rules of Interpretation cannot at all be used to interpret exemption notification. Further, the explanatory note in question refers to Column No.4 (Standard Rate) and Column No.5 (Preferential Rate) of the Tariff whereas Column No.4 in the notification refers to the Basic Customs Duty and Column No.5 refers to the Additional Duty of Customs. Simply because the column numbers are the same, the notes meant for the Tariff cannot be applied to the exemption notification. Even if it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
