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Issues Involved: Exemption from basic customs duty, exemption from additional duty of customs, exemption from Special Additional Duty (SAD), interpretation of Notification 34/97-Cus and Notification 23/2002-Cus.
Analysis: 1. Exemption from Additional Duty of Customs: The appellant claimed exemption from basic customs duty under Notification 34/97-Cus but did not avail the exemption from additional duty of customs as per para 2(vi) of the said Notification. The impugned orders denied the exemption applicable to Special Additional Duty (SAD) under Notification 23/2002 on the ground that the appellant did not avail exemption from payment of additional customs duty under Notification 34/97-Cus. 2. Interpretation of Notifications: The Tribunal analyzed the provisions of Notification 23/2002-Cus and Notification 34/97-Cus. Under Sl. No. 60 of Notification 23/02, all goods imported in terms of Notification 34/97-Cus were exempted from payment of SAD. Since the appellants imported goods availing exemption from basic customs duty under Notification 34/97 and paid the additional duty as per the calculation provided, they were deemed entitled to the exemption from SAD under Notification 23/2002. 3. Decision: After considering the arguments and provisions of the relevant notifications, the Tribunal concluded that the appellants were indeed entitled to the exemption from SAD under Notification 23/2002. The Tribunal set aside the impugned order, waived the requirement of pre-deposit, and allowed the appeal in favor of the appellant. In conclusion, the Tribunal's decision was based on a thorough analysis of the notifications, specifically focusing on the exemption provisions related to basic customs duty, additional duty of customs, and Special Additional Duty (SAD). The interpretation of the notifications played a crucial role in determining the appellant's eligibility for the exemption, leading to the Tribunal's decision to allow the appeal and grant the exemption from SAD.
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