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TMI Blog2003 (7) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Jeet Ram Kait, Member (T) (Oral)]. The appeal is directed against Order-in-Appeal No. 58/98, (TRY) (CUS) dated 9-10-1998 by which the ld. Commissioner (Appeals) has held that since the goods were purchased on high sea sale basis, Special Additional Duty of Customs will be leviable. 2. Aggrieved by this order, the appellants have come in appeal before us on various grounds wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case. (vi) The Commissioner (Appeals) failed to see that the goods are for trading and not for use in manufacture. (vii) The Commissioner (Appeals) also failed to note that the importer does not hold Central Excise Registration for manufacture but only holds Central Excise Dealer Registration. (viii) The Commissioner (Appeals) ought to appreciated that the importer holds only a dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade SAD cannot be levied. 3. Shri V. S. Chelladurai, Consultant reiterates the grounds made in the appeal memo. 4. Shri P. Devaladu, DR submits that the goods had been imported on high sea sale basis on 16-7-1998 whereas Special Additional Duty of Customs was exempted by Notification No. 48/98-Cus., dated 17-7-98 unconditionally. Ld. DR further pointed out that the provision prior to 17-7-98 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rescribes a condition that only those goods falling within the said First Schedule which are imported for sale as such, other than by way of high sea sale and the importer at the time of importation has to make a specific declaration to that effect in the bill of entry. In view of the above position of law and the condition mentioned in Notification No. 34/98-Cus., dated 13-6-98 vide Sl. No. 12 an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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