2007 (2) TMI 422

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..... , for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Vide his impugned order, the Commissioner of Customs (Appeals) has set aside the adjudication order of the Assistant Commissioner and allowed the appeal filed by the revenue, holding that the benefit of exemption in terms of Notification No. 36/96-Cus, dated 23-7-1996, as amended by Notification No. 11/97-Cus, dated 1-3-1997 .....

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..... 50. 3105.30 Diammonium Phosphate, for use as manure or for the production of complex fertilizers. Nil - - As is seen from the above serial No. 50 of Notification the same provides nil rate of duty for Di-Ammonium Phosphate (DAP) if the same is for use as manure or for the production of complex fe .....

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..... onfirm demand of duty. During adjudication proceedings, appellants placed on record certificate from M.P. Co-operative Marketing Federation, Bhopal covering the entire quantity of DAP imported and showing that the same has been purchased by them. The Assistant Commissioner of Customs while adjudicating the case took note of the above certificate and also the fact that the notification in question .....

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..... the conditions required to be fulfilled by the importer for claiming the benefit of the Notification. There is no such condition prescribed against serial No. 50. As such, no condition of the Notification is required to be satisfied by the importer. It is well settled law of interpretation that no extraneous condition can be introduced by the adjudicator in the notifications issued. As such, insis .....

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..... sioner (Appeals) on minor discrepancies. 4. The Tribunal in the case of Collector of Central Excise, Ahmedabad v. Maize Products, 1997 (94) E.L.T. 651 (Tri.) has held that end-use certificate not to be furnished in the absence of any such requirement built into the Notification. 5. In view of the foregoing, we do not find any merits in the Commissioner (Appeals) order. Accordingly, the same .....

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