2014 (1) TMI 1523

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y of Customs leviable under the Finance Act, 1999 as rightly held by the authorities below. As an exemption notification has to be strictly construed, the grounds raised in this appeal are untenable - Decided against assessee. - C/372/2006 - Final Order No. 282/2012 - Dated:- 30-4-2012 - Shri P.G. Chacko and M. Veeraiyan, JJ. None, for the Appellant. Shri M.M. Ravi Rajendran, Deputy Com .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of Customs leviable under Section 3 of the Customs Tariff Act as also safeguard duty and anti-dumping duty leviable, respectively, under Sections 8 and 9A of the Custom Tariff Act, subject to certain conditions. The original and appellate authorities refused to extend the benefit of exemption to additional duty of Customs imposed under Section 116 of the Finance Act, 1999 in respect of the above .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X