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TMI Blog2016 (2) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... so engaged in trading activity of tyres, tubes and flaps and importing the same. As per Notification No. 102/07-Customs dated 14.09.2007, the appellant importer is eligible for refund claim of 4% SAD subject to fulfilment of certain conditions under the said notification. The adjudicating authority rejected their refund claims on the ground of non-fulfilment of conditions stipulated under 2 (b) of the Notification No. 102/07 dated 14.09.2007 read with para 2 (iv) of Circular No. 16/2008 dated 13.10.2008. On appeal the Commissioner (Appeals) upheld the order of the adjudicating authority. Hence all these appeals. 3. Ld. Counsel appearing on behalf of the appellants submit that the issue stands settled by LB decision of the Tribunal in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms (SAD). While moving the proposal for this levy in the Finance Bill, 1998, the Hon'ble Finance Minister of India stated as follows in his Budget Speech : "I am persuaded about a clear disability that our commodity taxation inflicts on the indigenous goods vis-`-vis the imported goods. While the former are subjected to sales tax and other local taxes and levies, the import sector escapes them by their very nature. In order to provide a level playing-field to the domestic industry, I propose to impose an additional non-modvatable levy of 8% on imports which is approximately equal to the burden of local taxes on domestic producers. This duty should not be viewed as a protectionist measure but only as a response to a legitimate demand for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old in the domestic market bearing the burden of local taxes, exemption is provided from SAD so as to neutralize the impact of double levy. This object and purpose of the levy and the exemption needs to be kept in mind while interpreting Notification No. 102/2007-Cus. 5.2 Rule 9 of the CENVAT Credit Rules prescribes the documents on the strength of which CENVAT credit can be taken. An invoice issued by an importer is also one of the prescribed documents. However, for taking the CENVAT credit, under sub-rule (2) of the said Rule 9, following particulars are required to be indicated, namely, details of the duty or service tax payable, description of the goods or taxable service, assessable value, Central Excise or Service Tax registration n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est on the plain words of the statute. As held by the Hon'ble Apex Court in the New India Sugar Mills Ltd. v. Commissioner of Sales Tax, Bihar [AIR 1963 S.C. 1207] - 'it is a recognized rule of interpretation of statutes that expressions used therein should ordinarily be understood in a sense in which they best harmonize with the object of the statute, and which effectuate the object of the Legislature'. Applying the ratio of these decisions to the facts of the case before us, it can be seen that the condition relating to endorsement on the invoice was merely a procedural one and the purpose and object of such an endorsement could be achieved when the duty element itself was not specified in the invoice. Since the object and purpose of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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