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Issues:
1. Assessment of bills of entries for import of Vanaspati from Nepal without charging Special Additional Duty (SAD). 2. Interpretation of Notification No. 18/2000-Cus. regarding exemption from additional duty. 3. Comparison with similar adjudication orders and concessions made by the Department in other cases. Detailed Analysis: 1. The Appellant filed bills of entries for importing Vanaspati from Nepal between 5-4-2000 to 7-9-2000 without being charged SAD. A subsequent show cause notice demanded SAD, which was confirmed by the Adjudicating Commissioner. The Commissioner concluded that although the goods were exempt from basic Customs duty and subject to a 'Nil' tariff rate of additional duty, they did not meet the conditions under Sl. No. 31 of Notification No. 18/2000-Cus., dated 1-3-2000 due to the lack of exemption from additional duty. 2. The Appellant's Advocate highlighted another adjudication order by the same Commissioner concerning M/s. Bharat International, where SAD on similar goods was deemed exempt under Notification No. 37/96-Cus., as amended by Notification No. 124/2000-Cus. The Advocate argued that the amendment was clarificatory and effective from 1-3-2000. Additionally, reference was made to a case before the Hon'ble Patna High Court where the Departmental Counsel conceded, leading to the withdrawal of the demand for special additional duty. 3. Considering the Department's stance in the aforementioned cases, the Tribunal found it necessary to grant similar treatment to the present Appellant, extending exemption from SAD under Notification No. 37/96 as amended by Notification No. 124/2000 for the same period. Consequently, the impugned order was set aside, and the Appellant was granted consequential relief. The Tribunal allowed the appeal after a thorough analysis of the facts and legal provisions, ensuring consistency in the application of exemptions and duties as per relevant notifications and judicial precedents.
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