2009 (1) TMI 555

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..... Member (T)]. This appeal is filed by the department against order of the Commissioner (Appeals) No. 25/Cus/Appl/Jal/2006 dated 28-2-2006. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a) The respondent imported dry fruits from Afghanistan via Pakistan through Lahore - Attari - Amritsar railway line and produced AIPTA certificate claiming concessional rat .....

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..... notification No. 76/2003-Cus. is not subject to the condition relating to import of a specified route allowed the exemption. Hence, the department is in appeal. 4. Learned D.R. reiterates the findings and reasoning of the original authority and the grounds of appeal. 5.1 We find that the Commissioner (Appeals) has allowed the benefit of exemption notification with the following findings :- .....

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..... other notification are of no benefit in construing a particular notification - Reasoning having effect of adding words to Notification cannot be adopted. The ratio of this judgment of Hon ble Supreme Court is squarely applicable in the instant case. In view of above it is to be held that concessional rate of duty shall be admissible to the appellants in terms of Notification No. 76/2003-Cus. (N.T .....

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