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TMI Blog2011 (8) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 30/97 and 82/92 both are to be read harmoniously, and, therefore, supply made against advance release order should be treated as eligible for exemption from additional duty of customs also - Appeal is dismissed - E/865/2004-Mum - A/804/2011-WZB/C-II(EB) - Dated:- 25-8-2011 - S/Shri Ashok Jindal, Sahab Singh, JJ. REPRESENTED BY : Shri V.K. Agarwal, SDR, for the Appellant. Shri S.J. Vyas, Advocate, for the Respondent. [Order per : Sahab Singh, Member (T)]. This is an appeal filed by the Revenue against the order of the Commissioner of Central Excise (Appeals), Pune. 2. The brief facts of the case are that the respondents, a 100% EOU, have cleared some consignments in Domestic Tariff Area against two Advance R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned by Notification No. 31/97-Cus., dated 1-4-97 and it was held by the Commissioner (Appeals) that under the Notification No. 31/97-Cus., dated 1-4-97, there were exemption only in respect of basic customs duty and there was no exemption from additional duty as well as special additional duty. The Commissioner (Appeals) has held that in respect of Advance Release Order No. 7/AM-2001, dated 17-4-2000 the duty amounting to Rs. 62,31,646 was required to be paid by the respondents. Against the impugned order, the Revenue has filed the appeal requesting for setting aside the findings of the Commissioner (Appeals) in respect of the Advance Release Order No. 6/AM-2001. 3. The ld. SDR appearing for the Revenue has reiterated the findings of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rictly and duty collected on all supplies effected against Advance Release Orders irrespective of whether the Advance Release Order related to advance licences issued under Para 7.3 or 7.4 of Export-Import Policy. As against this, the appellant contends that since the Customs Notification (30/97) and Excise Notification (82/92) have been issued to complement supplies of imports under Scheme, Notification No. 82/92 is required to be construed so as to implement that Policy and not to disrupt the Policy. It is their submission that when Notification is interpreted harmoniously with the different provisions of Para 7.3 and 7.4 of Advance Licence Policy, it would be clear that in the appellant s case since the Advance Release Orders had been is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licence holders and domestic producers by creating a bias in favour of imports. Such an interpretation of notification so as to close the door for domestic supplies and to promote imports is to be avoided. No such bias in favour of imports is to be observed in the Export-Import Policy. 6. We find that this order has also been confirmed by the Supreme Court. In view of the findings given by the Tribunal, the status of advance release order is the same as that of advance licence and Notification No. 30/97 and 82/92 both are to be read harmoniously, and, therefore, supply made against advance release order should be treated as eligible for exemption from additional duty of customs also. Following the ratio of the said decision, we find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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