2015 (4) TMI 198 - AT - Customs

Exemption of additional customs duty - Notification No. 51/96-Cus. dated 23.7.1996 - Held that - There is no description of different types of additional duty of customs in the notification. The notification categorically states that exemption from whole of the additional duty of customs leviable on the goods under Section 3 of the Customs Tariff Act, 1975 is allowed. In absence of any description and nomenclature of additional duty in the notification there cannot be any interpretation otherwise possible to deprive the appellant from exemption of additional duty of customs. - In view of the clear mandate of the notification to exempt additional duty of customs, the goods imported are eligible to the exemption from additional duty of customs thereon - Decided in favour of assessee.

Summary

Issues:
1. Interpretation of Notification No. 51/96-Cus. dated 23.7.1996 regarding exemption from additional duty of customs for a public funded research institution.

Analysis:
The appellant, a public funded research institution, imported goods described in Col. 3 of the Table appended to Notification No. 51/96-Cus. The appellant argued that since there was no specific mention of additional duty in the notification, any form of additional duty should be exempted under the notification. It was contended that fulfilling the conditions in Col. 4 of the Table entitled the institution to the exemption. On the other hand, the Revenue argued that special additional duty of customs was rightly imposed, and the Commissioner (Appeals) upheld the decision.

Upon hearing both sides and examining the notification, the Tribunal noted that the notification did not specify different types of additional duty of customs. It explicitly mentioned the exemption from the entire additional duty of customs leviable under Section 3 of the Customs Tariff Act, 1975. The absence of a detailed description or nomenclature of additional duty in the notification led to the conclusion that any form of additional duty should be exempted under the notification, thereby entitling the appellant to the exemption.

Consequently, the Tribunal ruled in favor of the appellant, stating that the goods imported by the public funded research institution were eligible for exemption from the additional duty of customs. As a result, all the appeals were allowed, with any consequential relief deemed admissible in accordance with the law. The judgment was dictated and pronounced in open court by the Tribunal.