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TMI Blog2007 (6) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 20/2006-Cus. for exemption for SAD - Appeal Nos. C/497/2006 and C/172/2007 - Final Order Nos. 695 & 696/2007 - Dated:- 8-6-2007 - [Order per: P.G. Chacko, Member (J)]. - The appellants had imported 'rock phosphate' and filed bills of entry for its clearance claiming the benefit of exemption from Special Additional Duty (SAD) [a contemporary levy under Section 3(5) of the Customs Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der challenge in Appeal No. C/497/2006, wherein, the appellants have raised a new claim under S. No.4 of the Table annexed to the above Notification. Learned Counsel has pressed this claim of the appellants and, in this connection, he has relied on the Hon'ble High Court's decision in Tamil Nadu Khadi Village Industries Board v. Commissioner of Central Excise, Madurai [2001 (129) E.L.T. 36 (Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods were cleared on payment of such duty, the above claim got itself extinguished. Had there been an alternative claim, it should have been raised at that point of time. 2. In the result, the Appeal No. C/497/2006 stands dismissed. 3. The facts of the case covered by Appeal No. C/172/2007 are different in that the appellants had raised a claim under S. No. 4 ibid before both the low ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble High Court of Bombay in this connection viz. (i) Albright Morarji Pandit Ltd. v. Union of India [1980 (6) E.L.T. 550 (Bom.)], (ii) Albright Morarji Pandit Ltd. v. Union of India Others [1987 (30) E.L.T. 898 (Born.)] and (iii) Star Chemicals (Bombay) Ltd. v. Union of India and Others [1980 (6) E.L.T. 133 (Bom.)]. We have heard learned SDR who has pointed out that the 'rock phos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be chemical fertiliser by the Bombay High Court and that the decision was upheld by the Apex Court. 4. In the result, the claim of the appellants in terms of S. No. 4 in the Table annexed to the Notification succeeds, and so does the appeal. The impugned order of the appellate Commissioner is set aside and Appeal No. C/172/2007 is allowed. (Dictated and pronounced in open Court) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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