2006 (7) TMI 361

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..... per : S.S. Sekhon, Member (T)]. Heard both sides in the matter which has come back after de novo adjudication. The issue involved in this matter revolves in a narrow compass. After waiver of the pre-deposit we take up the appeal itself, for disposal. 2. The issue involved in this case is that the applicant/appellant company who had imported certain goods from Nepal, seeks exemption of the .....

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..... es/Notification. Notification No. 37/96-Cus., dated 23-7-1996 stipulates special duty exemption scheme with regard to Treaty of trade between two countries i.e. India Nepal, which made it expressively clear that the specified goods mentioned in the said table to the notification shall be exempted when imported into India from Nepal from whole of the duty of Customs leviable thereon under the Fir .....

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..... xemption notification and not from any period prior to it. We find that the observation of the Commissioner that special Notifications/Rules etc. will prevail over the other Notifications i.e. Notfh. No. 37/96-Cus., dated 23-7-1996 as well as Notfh. No. 18/2000-Cus., dated 1-3-2000 - cannot be upheld. It is well-settled that if the benefit under a particular Notification is available, the bene .....

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