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TMI Blog2007 (4) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (J)]. - The short question arising for consideration in this appeal of the assessee is whether the assessee is liable to pay Special Additional Duty (SAD) under Section 3A of the Customs Tariff Act on the goods imported by them, warehoused prior to 2-6-98 and cleared from warehouse for home consumption after that date. Section 3A of the Customs Tariff Act came into force on 2-6-199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment in Kiran Spinning Mills v. CC [1999 (113) E.L.T. 753 (S.C.)]. He has referred to para 6 of the cited judgment, which reads as under :- "6. Attractive, as the argument is, we are afraid that we do not find any merit in the same. It has now been held by this Court in Hyderabad Industries Ltd. & Anr. v. Union of India and Others [1999 (108) E.L.T. 321 (S.C.)] = JT 1999 (4) SC 95] that the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... msp; (emphasis added) 3. Going by the above ruling of the Apex Court, we find that, in the present case, the goods crossed customs barrier on the date of their clearance for home consumption under the ex-bond Bills of Entry. That event took place after 2-6-1998, the date on which SAD became leviabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the facts of this case. It is said that, in the said case, the apex Court was interpreting Section 15 of the Customs Act without considering the taxable event under Section 12 of the Act. This understanding of the assessee is glaringly erroneous inasmuch as their Lordships considered the taxable event while holding that the levy of customs duty was on the goods when it crossed customs barrier ..... X X X X Extracts X X X X X X X X Extracts X X X X
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